ITR No. 25 of 1996 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITR No. 25 of 1996 Date of Decision: 2.7.2010 M/s Kapurthala Northern India Tanneries Ltd. ....Petitioner. Versus The Commissioner of Income Tax, Jalandhar ...Respondent. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: None. ADARSH KUMAR GOEL, J. 1. In this reference, the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (for short “the Tribunal”) has referred the following questions of law under Section 256 (1) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) arising out of ITA Nos. 370/88, 704/88 and 676/89 for the assessment years 1982-83, 1983-84 and 1984-85:- “Whether on the facts and in the circumstances of the case, the Tribunal is correct in law in sustaining the additions of Rs.25,408/- & Rs.44,248/- for the assessment year 1982-83, Rs.62,519/- & Rs.41,000/- for the assessment year 1983-84 and the addition of Rs.4,28,915/- for the assessment year 1984-85 ITR No. 25 of 1996 -2- respectively by holding that section 41 (1) of the Income-tax Act is attracted?” 2. None appears on behalf of the assessee to pursue the reference. Accordingly, the reference is returned unanswered. (ADARSH KUMAR GOEL) JUDGE July 2, 2010 (AJAY KUMAR MITTAL) gbs JUDGE