JUDGMENT 1. Having heard learned counsel for the assessee and learned counsel representing the CIT, we are of the opinion that the following question of law does arise out of the order of the Tribunal : "Whether, on the facts and circumstances of the case, the Tribunal was right in law in holding that the cash credit in the name of Smt. Memo Deyi amounting to Rs. 21,000 remained unexplained ?" 2. We, accordingly, direct the Tribunal to draw up a statement of the case and refer the above question for our opinion. No orders as to costs.