9911796707
TMI Blog2004 (7) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... Judge(s) : RAJESH BALIA., SHASHI KANT SHARMA. JUDGMENT The judgment of the court was delivered by R. Balia J.- These three reference applications under section 256(2) of the Income-tax Act, 1961, are filed for the three assessment years 1973-74, 1972-73, 1975-76, respectively, seeking a direction to the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, to state the case and refer certain questions in each application said to be questions of law arising out of the Tribunal's appellate order passed in I.T.A. Nos. 1828, 1829 and 1831/Jp of 1995 in the case of the same respondent-assessee by a common order. The Reference Applications Nos. 5 of 1996, 4 of 1996 and 7 of 1996 under section 256(1) were all rejected by a common order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct-matter of reference in D. B. Income Tax Reference Application No. 4 of 1992, and it is yet to be decided, there is no requirement to raise the same issue a second time at the later stage of the proceedings and multiplying the proceedings. Having given our thoughtful consideration, we are of the opinion that in the present case, the aforesaid contention of learned counsel cannot be sustained. It is not in dispute that D. B. Income Tax Reference Application No. 4 of 1992 arose out of the order passed by the Tribunal, setting aside the assessment order and remanding the matter to the assessing authority for making assessment afresh in the light of the guidelines laid down by the Tribunal in that order. The guidelines laid down by the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing Officer on February 28, 1995 (assessment year 1975-76). The present applications are the outcome of the said assessment order. The question in brief which arises for consideration in this case is whether information supplied by a foreign national in the form of accounts of the assessee appearing in the books of the said foreign national, which are duly authenticated by the Consulate General of India at Geneva on September 17, 1980, in accordance with the rules of the Government of India Diplomatic and Consular Officers (Oath and Fees) Act, 1948, after seeing the originals from the said foreign national cannot be acted upon as evidence by the Income-tax Officer unless the original documents or the account books are produced or the aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar 1968-69, the High Court has rejected to direct a reference under section 256(2), when the Tribunal had set aside the additions. It is on the aforesaid premise, certain additions were made in the income declared by the assessee by the Assessing Officer in the first instance. The Tribunal in the first instance, in its orders dated February 14, 1990, for the assessment years 1972-73, 1973-74 and 1975-76 had directed that the assessee should be given proper opportunity of verifying the truthfulness and the correctness of the statement of Mr. John Ashlyn. The documents were also to be examined on the basis of which the additions have been made to the income of the assessee. The Tribunal earlier thereto has issued similar directions on June ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he final orders have been passed by the assessing authority on the basis of the same material and that has already ultimately merged into the order passed by the Tribunal, it would be essential to raise the same questions and decide the case arising out from the final order as has been raised earlier lest any complications may arise in giving effect to the final order that may be passed in Income-tax Reference Application No. 4 of 1992 though learned counsel for the respondent is right in his submission that answer in that case would be only one. While considering the application under section 256(2), the scope of inquiry is to see whether any question of law arises out of the order of the Tribunal and whether it has not become academic t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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