ORDER 1. Delay condoned. 2. Leave granted. 3. The High Court declined to call for a reference, inter alia, of the following question: "Whether on the facts and circumstances of the case, ITAT, having held that the assessee has received unaccounted receipts, was justified in law in holding that the assessing officer has to discharge onus in respect of on-money by showing that the assessee has invested Rs 1, 58, 59,400 out of such receipts whereas claim of the assessee for extra expenditure was found to be incorrect?" It did so on an appreciation of evidence and based on certain judgments of that High Court. 4. We have seen the relevant portions of the order of the Income Tax Appellate Tribunal from which the question has arisen. We think that the question does require the consideration of the High Court. We do not, however, express any view on the merits of the case on either side. 5. The civil appeal is allowed. The order under challenge is set aside, insofar as it relates to Question 2 before the High Court. The said question (quoted above) shall stand referred to the High Court for its consideration and the Tribunal shall draw up an appropriate statement of case. 6. No order as to costs.