9911796707
TMI Blog1971 (1) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... mmon. We will deal with the facts in respect of only one appeal (Civil Appeal No. 631 of 1967), relating to the assessment of income-tax for the assessment year 1943-44. The decision will govern the other appeals. The assessee declared in his return for the assessment year 1943-44 an income of Rs. 34,560. On examination of the accounts produced by the assessee the Income-tax Officer found that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w that there was concealment only in respect of cash credits and in suppressing sales in the partners' accounts and reduced the penalty to Rs. 2,000 only. The Commissioner of Income-tax then applied under section 66(1) of the Act for referring the following question : " Whether, on the facts and in the circumstances of the case, and on a true appreciation of the material on record, was the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, that there was no suppression of sales on the facts disclosed, no case could be referred to the High Court under section 66(1) seeking to upset that conclusion. We do not think that any question of law arose which would justify the Tribunal in making a reference under section 66(1) to the High Court for calling for a statement of case from the Tribunal on that question. Mr. Desai, appearing f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 66(2) of the Act, the High Court may call for a statement of case if the High Court is not satisfied about the correctness of the decision of the Tribunal refusing to state a case to the High Court. The High Court cannot obviously be satisfied that the decision of the Tribunal in not submitting a statement on a question is incorrect when the Tribunal was never asked to submit a statement of ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts and circumstances of the case that no concealment was proved by the department. That question cannot, in our judgment, include an enquiry whether the Tribunal had jurisdiction to reach a conclusion different from the conclusion it had reached in the proceeding for assessment. The appeals, therefore, fail and are dismissed with costs. There will be one hearing fee in all the appeals. Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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