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Issues:
1. Justification for Tribunal's finding on tapioca cultivation contrary to Commissioner's decision. 2. Appellate Tribunal's decision overlooking Commissioner's revision order. 3. Acceptance of contentions at second appeal stage unsupported by evidence. 4. Conflict between Commissioner's order and Tribunal's order on the same subject in the same case. Analysis: 1. The case involved a dispute regarding the assessment of income from tapioca cultivation for the accounting year 1980-81. The assessee claimed no income was derived due to the tapioca variety's longer maturation period. The assessing authority estimated income, but the Appellate Tribunal overturned the assessment, noting the delayed yield of the tapioca variety. The Tribunal found no justification for including estimated tapioca income in the assessment, leading to its deletion. 2. The Revenue challenged the Tribunal's decision, questioning the Tribunal's ignorance of the Commissioner's revision order on the same matter. The Revenue contended that the Tribunal should not have made a decision contrary to the Commissioner's order. However, the High Court found no merit in the Revenue's complaint, highlighting the Revenue's failure to raise this crucial point before the Tribunal. The High Court emphasized that for a question to be referred, it must have been raised or decided by the Tribunal, which was not the case here. 3. The High Court further addressed the issue of the Tribunal's competence to decide on the assessability of tapioca income without considering the Commissioner's revision order. The Court cited the Supreme Court's guidelines on questions arising from the Tribunal's order, emphasizing that a question must have been raised or decided by the Tribunal to be considered in a reference. Since the Commissioner's order was not brought before the Tribunal, the High Court concluded that the question did not arise from the Tribunal's order. 4. Additionally, the High Court rejected the Revenue's argument that Question 2 should have been referred, as the assessee had consistently raised the issue of no income from tapioca cultivation due to the variety's delayed maturation period. The High Court found no substance in Question 2 and dismissed the Revenue's contention. Ultimately, the High Court held that the questions referred did not arise from the Tribunal's order and rejected the reference accordingly, dismissing the Original Petition filed by the Revenue. This detailed analysis of the judgment highlights the key issues raised, the arguments presented by the parties, and the High Court's reasoning in resolving the legal disputes.
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