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TMI Blog2003 (10) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... s right in adding the payment of surtax by the ONGC as perquisite/benefit in terms of section 28(iv) to the income of the assessee?" - In our view the above two questions of law are required to be decided by us as they are substantial questions of law and the Tribunal was wrong in rejecting the application of the Department. - Accordingly, we direct the Tribunal to draw up a statement of case and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement of case and refer the question of law to this court. The present Application No. 415 of 2001 is moved under section 256(2) of the Income-tax Act. The matter has been transferred from the Allahabad High Court. Despite notice the assessee has remained absent. Facts: The assessee is a non-resident company. The assessee was engaged by the ONGC to execute the work of oil exploration and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the said notification dated March 31, 1983. Consequently, the Income-tax Officer added the payment of surtax by the ONGC to the income of the assessee as benefit/perquisite under section 28(iv) of the Income-tax Act. The order of the Assessing Officer was overruled by the Income-tax Appellate Tribunal and therefore the matter has come before us under section 256(2) of the Income-tax Act by whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al questions of law and the Tribunal was wrong in rejecting the application of the Department. Accordingly, we direct the Income-tax Appellate Tribunal to draw up a statement of case and refer the above two questions of law to this court under section 256(1) of the Income-tax Act. Accordingly, Income-tax Application No. 415 of 2001 stands disposed of. No order as to costs. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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