1997 (4) TMI 10 - SC - Income Tax

Registry is directed to insist that in all tax matters coming to this court ultimately on a reference the order passed by the Tribunal in the appeal and also the statement of the case should be produced by the appellant or the petitioner. In case the appellant or the petitioner has not produced it and if the respondent his with him such records the Registry may in appropriate cases direct him to produce the same.

Summary

The Supreme Court held that the High Court erred in determining that the land sold was not agricultural. The Court emphasized the importance of submitting necessary documents, such as the appellate order and statement of the case, in tax matters. The Registry was directed to ensure compliance with this requirement in all tax cases. The Revenue was given four weeks to produce the relevant documents in the case.