MartIn Burn Ltd. Vs. Commissioner of Income Tax, W.B. - Court Judgment |
| Direct Taxation |
| Supreme Court of India |
| Oct-08-1992 |
| Civil Appeal Nos. 901-902 (NT) of 1980 |
| J.S. Verma and; A.S. Anand, JJ. |
| [1993]199ITR606(SC); 1992(2)SCALE748; 1993Supp(4)SCC491 |
| Income-tax Act, 1961 - Sections 254(1) and 263 |
| MartIn Burn Ltd. |
| Commissioner of Income Tax, W.B. |
| Mridula and; A. Subhashini, Advs |
direct taxation - jurisdiction - whether income tax tribunal competent to remand matter back to additional commissioner - held, tribunal under section 263 empowered to make remand.
head note:
income tax
appeal (tribunal)--remand--restoring appeals to the file of the addl. cit for passing fresh revisional orders under s. 263 after making further investigation--competent.
application :
martin burn ltd. v. cit (1978) 114 itr 939 (cal) affirmed. hukumchand mills ltd. v. cit (1967) 63 itr 232 (sc) and civil appeal nos. 2735-36/77 decided on 24-9-1992 followed.
income tax act 1961 s.254(1)
- indian penal code, 1890.section 326: [dr. arijit pasayat & asok kumar ganguly, jj] grievous hurt by dangerous weapon sentence - accused assaulting victim by lathi - custodial sentence of confinement till rising of court with fine imposed - adequacy of custodial sentence restricted by supreme court to period already undergone. - 2735-36/77 decided on 24.9.1992. 5. consequently, both the appeals fail and are dismissed......tax reference no.292 of 1975.2. in a reference under section 256(1) of the income tax act, 1961, the following question was referred for the opinion of the high court:whether, on the facts and in the circumstances of this case, the tribunal was justified in law in restoring the appeals once again to the file of the additional commissioner of income tax, west bengal-i, calcutta for passing fresh orders under section 263 of the income tax act, 1961, after making further investigation? 3. after detailed discussion, sabyasachi mukharji, j. (as his lordship then was) speaking for the bench held that the tribunal had power to make the remand in the manner it had done. the question was answered in the affirmative and in favour of the revenue.4. after hearing learned counsel for the parties, we are of the opinion that answer rendered by the high court of calcutta to the question referred to it is unexceptionable and the view of the high court is in consonance with the law laid down in : [1967]63itr232(sc) and in civil appeal nos. 2735-36/77 decided on 24.9.1992.5. consequently, both the appeals fail and are dismissed. there shall be no order as to costs.
A.S. Anand, J.
1. These appeals were filed on a certificate of fitness granted by the High Court of Calcutta vide order dated 29.11.1978 in Income Tax Reference No.292 of 1975.
2. In a reference under Section 256(1) of the Income Tax Act, 1961, the following question was referred for the opinion of the High Court:
Whether, on the facts and in the circumstances of this case, the Tribunal was justified in law in restoring the appeals once again to the file of the Additional Commissioner of Income Tax, West Bengal-I, Calcutta for passing fresh orders under Section 263 of the Income Tax Act, 1961, after making further investigation?
3. After detailed discussion, Sabyasachi Mukharji, J. (as His Lordship then was) speaking for the Bench held that the Tribunal had power to make the remand in the manner it had done. The question was answered in the affirmative and in favour of the Revenue.
4. After hearing learned Counsel for the parties, we are of the opinion that answer rendered by the High Court of Calcutta to the question referred to it is unexceptionable and the view of the High Court is in consonance with the law laid down in : [1967]63ITR232(SC) and in Civil Appeal Nos. 2735-36/77 decided on 24.9.1992.
5. Consequently, both the appeals fail and are dismissed. There shall be no order as to costs.