9911796707
TMI Blog2004 (11) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt by the Tribunal on the merits. This court does possess the power to decline to answer the question referred to this court if the aforesaid infirmities are noticed in the statement of case. We, therefore, take recourse to such power though with reluctance and decline to examine the question referred. - - - - - Dated:- 1-11-2004 - Judge(s) : A. M. SAPRE., ASHOK KUMAR TIWARI. JUDGMENT The judgment of the court was delivered by A. M. Sapre J.- This is a reference, made under section 256(1) of the Income-tax Act, 1961 at the instance of the Revenue (Commissioner of Income-tax) by the Tribunal (the IT AT) by sending a statement of case in R.A. No. 101/Ind./95, dated January 31, 2000 which arises out of an order dated January 23, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f subsidy pursuant to which the amount in question was disbursed by the State to the assessee. Indeed, their Lordships of the Supreme Court while deciding this very question in the case of Sahney Steel and Press Works Ltd. v. CIT [1997] 228 ITR 253 has laid down this very proposition. We are constrained to note that while drawing the statement of case, the Tribunal has neither given the details of the scheme nor annexed the copy of the scheme styled as "grant-in-aid Rules of Incentative Planning for Construction of New Cinema Houses in M.P. 1982." The Tribunal has simply mentioned the name of the scheme and further mentioned two clauses of the scheme (rule 7/8(c)). Even the relevant clauses which have a bearing were not quoted verbatim so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anta Talkies v. ACDT) and I.T.A. No. 865/Ind/87-Rajshree Cinema. It is essentially on the basis of the view taken in these cases: the Tribunal seemed to have decided the issue in favour of the assessee. The Tribunal while deciding the appeal did not take care to even refer to the terms/conditions of the scheme, its manner etc., nor did the Tribunal while drawing a statement of case enclose the true copies of two judgments delivered by them on which they had placed reliance for deciding the question. Indeed, when the Tribunal decides any question by placing reliance on its earlier decision, then either the Tribunal in the order should refer in extenso to the view taken in that case and/or send a copy of the order as a part of the statement o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal on the merits. This court does possess the power to decline to answer the question referred to this court if the aforesaid infirmities are noticed in the statement of case. We, therefore, take recourse to such power though with reluctance and decline to examine the question referred. Before parting with the case, we wish to observe that in future the Tribunal would ensure drawing up of the statement of case with care and caution keeping in view the requirement of the rules framed for this purpose under the Act and also keeping in view the observations made by this court supra. The Tribunal will also ensure that all relevant documents which are referred to in the orders of the Assessing Officer, the Commissioner of Income-tax (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
