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Judgment
B.N. Kirpal, J.—Heard. In our opinion, the Tribunal should state the case and refer the following questions of law to this court :
"(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the assessment made by the Income Tax Officer u/s 143(3)/144B of the Income Tax Act, 1961, was rightly made ?
(2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in dismissing the legal contention raised by the assessed to the validity of the assessment by holding that it could not go into question as the same had not been raised before the Commissioner of Income Tax (Appeals) ?
(3) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal''s order was not vitiated by reason of their deciding the questions involved in the appeal without appreciating the material before the Tribunal and which the assessed relied in support of its claim for deletion of Rs. 1,34,656 ?"
Ordered accordingly.