Judgment N.K.Sud, J. 1. We have heard counsel for the petitioner and are satisfied that the following question of law arises out of the order of the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar, dated July 9, 1992, relating to the assessment year 1982-83 : "Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the provisions of Section 52(2) of the Income-tax Act, 1961, are automatically attracted to a case where the difference in the market price and the apparent consideration was more than 15 per cent. ?" 2. Accordingly, we direct the Tribunal to draw up a statement of the case and refer the aforementioned question of law for consideration by this court. 3. The petition is, accordingly, allowed.