9911796707
TMI Blog1998 (10) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... rding an opportunity? 2. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that not giving the assessee an opportunity was an incurable mistake of law and, therefore, CIT(A) was not justified in setting aside the assessment order for making afresh after allowing the assessee an opportunity? 3. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in deleting the addition of Rs. 11,283 made by the AO on account of rental income from property in the benami name of Afroz, the minor son of assessee?" Inasmuch no referable question of law arises out of the order of the Tribunal. We, therefore, decline to draw up a statement of the case. 2. Brief facts of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... minor son and cannot be clubbed with the income of the assessee. 4. The learned Departmental Representative placed reliance on the statement of facts enclosed along with the reference application. 5. On the other side the learned authorised representative of the assessee strongly stated that no referable question does arise out of the order of the Tribunal because the Tribunal decided the issue after following the decision of apex Court and he further placed reliance on a decision in case of CGT vs. Smt. Kusumben D. Mahadevia (1980) 14 CTR (SC) 366 : (1980) 122 ITR 38 (SC) wherein it is held that where the question is self-evident or was concluded by a decision of the Supreme Court then no referable question does arise out of the order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justice which enables the applicant to succeed." Further, the Tribunal placed reliance on a decision in case of CIT vs. Shyam Lal (1980) 18 CTR (P&H) 89 : (1981) 127 ITR 816 (P&H) wherein also similar decision was given by Hon'ble Punjab & Haryana High Court. The Tribunal also placed reliance on R.B. Sriram Durga Prasad & Fatehchand Nursing Das vs. Settlement Commission (IT & WT) & Anr. (1989) 75 CTR (SC) 187 : (1989) 176 ITR 169 (SC) wherein the Hon'ble Supreme Court has held that the earlier order passed by the Settlement Commission was a nullity because it was made in violation of the principles of natural justice. 7. After placing reliance on these valuable decisions the Tribunal decided the issue in favour of the assessee by holding t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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