JUDGMENT
1. Heard learned counsel for the parties on an application filed under Section 256(2) of the IT Act, 1961.
2. The following questions are proposed for reference:
“1. Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the evidence sought to be relied upon by the Department suffers from lack of authenticity as to its genuineness when such documents were duly authenticated by the Indian Consulate General in Geneva (Switzerland)?
2. Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in deleting the additions simply relying on the statement of Shri P.C. Dhadda which contained a number of contradictions?
3. Whether, on the facts and in the circumstances of the case and in law, the finding of the Tribunal is not perverse when the Dept. has sufficient evidence to justify the additions which has not been considered as genuine by the Tribunal?”
3. Mr. Ranka, senior learned counsel for the respondent-assessee submits that in his case earlier reference application under Section 256(2) of the IT Act was rejected, therefore, no reference may be called on the similar issue.
4. Mr. Singhi, learned counsel for the Department, submits that in the case of CIT v. Golecha (P) Ltd. (IT Appeal No. 4 of 1996), the following question was referred for the opinion of this Court on similar facts and circumstances : “Whether, in the facts and circumstances of the case, the Tribunal was right in holding that Revenue has no evidence to support the allegation against the assessee for making impugned addition?”
5. Considering the submissions and the fact that on similar fact, the aforesaid question has been referred for the opinion of this Court, therefore, we are inclined to direct the Tribunal to refer the same question for the opinion of this Court. We order accordingly.
6. Reference be made within two months from the date of receipt of certified copy of this order. The reference application filed under Section 256(2) is disposed of accordingly.