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TMI Blog1992 (7) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... nkaraiah [1978] 113 ITR 313, wherein it was held that section 64 would apply to the computation of total income of an individual, that the expression " individual " did not comprehend in its meaning the karta of a joint family that if it were the intention of the Legislature that the expression " individual " used in section 64 should also take in a joint family, then it would have used the expression " person " so as to include a Hindu undivided family and not the words " spouse of such individual " in clause (i) to sub-section (1), or the words " a minor child of such individual " in clause (ii), or the words " either spouse or parent " in the Explanation. In the light of the said decision, the Tribunal rendered decision in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and, therefore, reference, if any, should have been made to the High Court of Judicature, Andhra Pradesh. The reference to any other High Court is, therefore, invalid, incompetent and irrelevant. He draws our attention to section 256(1) of the Income-tax Act and points out that the words used by the Legislature in the said section are " the High Court " and " a High Court ". The decision of the Madras High Court on an invalid reference under section 256(1) is also an invalid order and, therefore, no effect can be given to the said decision. Even assuming that the assessee had given consent for the case to be referred to Madras High Court, the said consent does not confer any jurisdiction on the Madras High Court. The learned counsel, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al High Court of Andhra Pradesh. The same ratio, he points out, has been laid down again by the Delhi High Court in the case of Birla Cotton, Spg. Wvg. Mills Ltd. v. CIT [1980] 123 ITR 354, wherein it has been held that the reference would lie depending on the place and jurisdiction of the Income-tax Officer. In this regard, the learned counsel has also taken us through the decision in the case of CIT v. S. Sivaramakrishna Iyer [1968] 70 ITR 860 (Mad.), and the decisions in Sunder Dass v. Ram Parkash AIR 1977 SC 1201, AIR 1965 SC 2065 (sic) and Raja Soap Factory v. S. P. Shantharaj AIR 1965 SC 1449. With the help of these decisions, the learned counsel contends that the reference made by the Tribunal to Madras High Court was invalid and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing question said to be a question of law arises from the order of the Tribunal in ITA No. 1535/Hyd/1976-77 and requiring us to draw up a statement of case and refer the said question to the Honourable High Court of Madras for its opinion :--- ". Thus, it was clear that the finalised draft statement of case was to be referred to the High Court of Madras. Sri G. Rajagopala Rao did not raise any objection to this. A statement of case was, therefore, accordingly filed with the said High Court on 29-10-1978. It may also be mentioned that the assessee, Sri N. T. Rama Rao, while filing the return of income, had declared his address as " 63-A, Bazullah Road, T-Nagar, Madras-17 ". We are, therefore, of the opinion that the reference to Madras Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal under section 66(5) of the 1922 Act. It has been held by the Apex Court that section 66(5) of the Indian Income-tax Act, 1922, clearly imposes an obligation upon the Tribunal to dispose of the appeal in the light of and conformably with the judgment of the High Court. Before the Tribunal passes an order disposing of the appeal, there should normally be a hearing. The scope of the hearing must of course depend upon the nature of the order passed by the High Court. If the High Court has agreed with the view of the Tribunal, the appeal may be disposed of by a formal order ; if the High Court disagrees with the Tribunal on a question of law, the Tribunal must modify its order in the light of the order of the High Court. In othe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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