Cit Vs. S.K. Gupta and Co.

counsels: a.n. mahajan for the assessee head note: income tax reference--question of lawquashing assessment order made persuance to notices issued under sections 139 and 143(2)held: tribunal quashed assessment order made in pursuance of notices issued under sections 139 and 143(2) instead of first deciding the issue of status which was pending before it in a separate appeal and without deciding the appeal filed by the department against the order of cit(a) in quantum addition. question of law arose in such circumstances and tribunal was directed to draw up a statement of case for making reference. income tax act, 1961 s.256(2) in the high court of allahabad r.k. agrawal & p.krishna, jj. - indian penal code, 1860 [c.a. no. 45/1860]. section 302; [m.c. jain, r.c. deepak & k.k. misra, jj] murder plea as to accused being minor school register and transfer certificate not proved before court according to law held, it has to be ignored and question of age is to be determined on other evidence and circumstances surfacing on record. age determined on the basis of x-ray plates and report prepared by c.m.o., is the correct age of accused. accused was declared to be child on the date of commission of offence of murder. however, considering fact that now accused was around 41 years, he cannot be sent to approved school. accused was directed to pay fine of rs.25,000/- under section 302 i.p.c., amount of fine was directed to be paid as compensation to wife of deceased. mohammad1. the affidavit of service filed today may be placed on record:this is an application under section 256(2) of the income tax act.2. the present application has been filed on the basis of the following questions of law arising out of the order of tribunal:'1. whether on the facts and in the circumstances of the case, learned income tax appellate tribunal was legally justified in quashing the assessment order dated 27-3-1991 in entirety instead of deciding first the issue of status which is pending before it in separate appeal?2. whether on the facts and in the circumstances of the case, the learned income tax appellate tribunal was legally justified in quashing the assessment order dated 27-3-1991 made in pursuance of a legal and valid notices issued under sections 139 and 143(2) of the income tax act, 1961?3. whether on the facts and in the circumstances of the case, learned income tax appellate tribunal was justified in quashing the assessment order dated 27-3-1991 and in not deciding the appeal filed by the department against the order of learned cit (appeals), dated 18-12-1991 in appeal no. 138/91-92 in quantum addition?'3. it has been stated by shri a.n. mahajan, the learned standing counsel for the revenue that in respect of the earlier assessment year this court has allowed the application filed under section 256(2) of the act being income-tax application no. (43) of 1999 decided on 29th august, 2000.4. respectfully following, the aforesaid decision the present application is also allowed and the income tax appellate tribunal, delhi is directed to draw up a statement of case and refer the aforesaid three questions of law for the opinion to this court.the application is allowed.