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TMI Blog1983 (3) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... " Whether, on the facts and in the circumstances of the case, the Tribunal is right in not directing the ITO to recast the development rebate already computed by the Commissioner of Income-tax (Appeals) vide his order dated 19-9-1979 and to carry the same forward to subsequent years for actual deduction against profits of such subsequent year ? " The statement of the case also referred to the relevant facts relating to the above question. 2. When the matter came up for hearing before the Tribunal on14-1-1983the assessee submitted two questions of law, including the one which he had sought to be referred by his application. The additional question of law which he required the Tribunal to refer to the High Court was as under : " Wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion of law relating to development rebate could be referred to the Hon'ble High Court. 4. The learned counsel for the assessee, on the other hand, submitted that the assessee was not making a fresh application under section 256(1). Though he had raised only one question relating to his claim of development rebate at the time of making his application, he can certainly request the Tribunal to refer one more question of law, which arises out of the order of the Tribunal. In this connection, he strongly relied on the decision of the Supreme Court in the case of CIT v. V. Damodaran [1980] 121 ITR 572. In this case where the revenue applied for reference to the High Court, the assessee also requested the inclusion of a question and that qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ference application'. Deriving support from this contention it has been submitted that the assessee, who is an applicant, can raise further questions before reference is made and a statement is sent to the High Court. It was contended that if an applicant has missed to ask for a question of law in the original application, he can certainly ask for it at the time of hearing. 5. We have carefully considered the facts of the case and the rival contentions regarding the reference of the additional question raised by the assessee. We find that there is a difference between the procedure for appeals and the procedure for reference to the High Court and the Tribunal has a right to condone any delay in the filing of the appeal if it is satisfied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts regarding this dispute the question of law relating to the development rebate was raised. The additional question now sought to be raised is relating to another issue which was considered by the Tribunal in para 5 of its order. The question regarding the development rebate was considered in para 6. In our opinion, an applicant has to make up his mind about the issue which he wants to take before the High Court within the time permitted under the law and he cannot be permitted to raise questions on fresh issues later on. We would have agreed with the learned counsel for the assessee if the additional question raised also related to an aspect of the claim for development rebate. In such circumstances, we are of the view that only one quest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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