9911796707
TMI Blog1972 (3) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... se at a lump figure has been incurred on account of the marriage expenses was based on conjectures, suspicions and surmises and on a failure to consider the relevant evidence on record - Tribunal is directed to submit to the High Court the above questions - - - - - Dated:- 17-3-1972 - Judge(s) : K. S. HEGDE., G. K. MITTER. and P. JAGANMOHAN REDDY. JUDGMENT The judgment of the court was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by the orders of the Tribunal the assessee moved the Tribunal to refer certain questions to the High Court for its opinion, both in the income-tax proceedings as well as in the expenditure-tax proceedings. The Tribunal declined to do so. It came to the conclusion that its findings are findings of fact. As against the orders of the Tribunal the assessee moved the High Court of Calcutta under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n under the Expenditure-tax Act. If that is so, the two orders of the Tribunal are inextricably linked together. One must go with the other. In this view we set aside the order of the High Court and direct the Tribunal to submit to the High Court the following two questions: " 1. Whether there was any material before the Tribunal on which it could add a sum of Rs. 1,00,000 as the marriage expen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
