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Issues involved: Application u/s 256(2) of the Income-tax Act, 1961 seeking direction to Tribunal for reference of questions regarding expenses incurred on marriage, interpretation of previous years, and consideration of previous year's order.
Expenses incurred on marriage: The first two questions raised by the assessee regarding the justification of expenses incurred on a marriage were deemed not referable to the court due to a limited remand to the Income-tax Officer for determining the amount received from relatives. The scope of inquiry was restricted to this specific issue, as per the first appellate authority's order, and thus, the questions could not be referred for opinion. The decision in Abhai Ram Gopi Nath v. CIT [1971] 79 ITR 339 was cited to support this conclusion. Interpretation of previous years: The Tribunal's decision on the interpretation of previous years for undisclosed income, specifically related to the expenses incurred on the marriage, was also not considered referable to the court. The Tribunal's refusal to address the order of the previous year (1975-76) in the assessment year under consideration (1974-75) was upheld, indicating that the third question did not arise from the Tribunal's order. The Tribunal's decision was based on the specific assessment year in question, and the reference was dismissed accordingly. Conclusion: The application filed u/s 256(2) of the Income-tax Act, 1961 was dismissed as the questions raised were not deemed referable to the court based on the limited scope of the remand and the specific assessment year under consideration. The Tribunal's decisions regarding the expenses incurred on the marriage and the interpretation of previous years were upheld, leading to the dismissal of the income-tax reference.
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