V. Ramaswami, C.J:— We are satisfied that the following question of law does arise out of the order of the Tribunal:
“1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in deleting the addition of Rs. 1,04,774 made by the Income-tax Officer under section 40A(3) of the Income-tax Act, 1961, and sustained by the Commissioner of Income-tax (Appeals)?”
2. Accordingly, we direct the Tribunal to draw up a statement of the case and refer the aforesaid question of law to this court for its opinion.