9911796707
TMI Blog2003 (3) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... - - - Dated:- 7-3-2003 - Judge(s) : Y. R. MEENA., K. C. Sharma. JUDGMENT On an application filed under section 256(1) of the Income-tax Act, 1961, the Tribunal has referred the following question for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing the assessee's claim for liability of Rs. 1,27,058?" The assessee derives income from same business as in the past. The relevant assessment year is 1983-84. During the year in hand, the assessee claimed Rs. 1,27,058 being the demand of Rajasthan sales tax and Central sales tax pertaining to the accounting year ended on September 30, 1975, and September 30, 1976. The claim of the assessee was rejected by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee, submits that the Tribunal has observed that the liability though pertains to the earlier year, i.e., 1975-76, that cannot be denied in the year under hand, when the demand has been raised by the Sales Tax Department in this year. There is no whisper regarding the fact that the demand has been quashed in this year and when this fact is not borne out from the order of the Tribunal in reference, this court should not go into the fact which has not been referred or found by the Tribunal. The facts are not in dispute that the liability of Rs. 1,27,058 on account of sales tax demand relates to the assessment year 1975-76. In the main order of the Tribunal, in appeal, the Tribunal has just followed its view on the issue taken in the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of sales tax of Rs. 1,27,058 pertains to the assessment year 1975-76 but when the demand has been raised in the year 1983-84, it should be allowed in 1983-84. It is clear from the order of the Tribunal that quashing of demand in question in 1983-84 does not figure in the impugned order of the Tribunal. After the order of the Tribunal in appeal, a miscellaneous application has been filed by the Department. In the miscellaneous application the Department has again brought to the notice of the Tribunal the relevant facts but in that year also the Tribunal has observed that if the demand is subsequently cancelled by the Sales Tax Department in the subsequent years, that amount can be taxed under section 41(1) of the Act, 1961. We are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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