( 1 ) THIS is an application under Section 256 (2) of the Income-tax Act, 1961 (for short the act ). In relation to miscellaneous application filed under Section 254 (2) of the Act in ITA No. 1439/del/89 relating to assessment year 1985-86, the Income-tax Appellant Tribunal, Delhi Bench c (in short the tribunal ) held that there was no mistake apparent on the face of the record in relation to the addition of unexplained investments to the extent of Rs. 6. 00 lakhs.

( 2 ) IN the application filed under Section 254 (2) of the Act, assessee had taken the stand that the Tribunal s conclusion were not in accordance with the facts on record. It was stated that the total amount spent by the assessee on the construction of house was Rs. 6. 92 lakhs of which she spent Rs. 2,85,600. 00 in the assessment year 1984-85, and the balance Rs. 4,06,400. 00 were spent in the previous year relevant to assessment year 1985-86. In explaining the sources the assessee had stated that Rs. 6. 00 lakhs were received by her from Laxmi Chand Bagaji. The amount which was received in 1983 was shown in the balance sheet as a liability. Assessee s stand was that Tribunal wrongly proceeded by tr