9911796707
TMI Blog1996 (10) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... ember 18, 1977 (see [1978] 114 ITR 410) in I. T. C. No. 113 and I. T. C. No. 114 of 1977, the Income-tax Appellate Tribunal, Amritsar, referred the following question for the opinion of the High Court : "Whether, on the facts and in the circumstances prevailing for the assessment years 1969-70 and 1970-71, the Tribunal was justified in cancelling the penalties imposed of Rs. 1,86,163 and Rs. 2,2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s commission, etc. For the assessment year 1969-70, the assessee claimed a benefit of commission of Rs. 1,86,163 allegedly paid to the sole selling agent. For the assessment year 1970-71, the assessee claimed that commission amounting to Rs. 2,26,617 was paid to the sole selling agent. The Income-tax Officer did not allow the deduction in respect of the commission allegedly paid by the assessee to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the main case relating to the amount of commission paid to the sole selling agent was still pending before the authorities constituted under the Act because the Tribunal has remanded the case to the appellate authority and after a fresh decision was rendered by the appellate authority, the Tribunal again remanded the case to the said authority by accepting the appeals preferred by the assessee. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the quantum of commission payable to the sole selling agent of the assessee, is still undecided, determination of the question of law called for by this court would be a futile exercise. In our considered opinion, the question referred to this court by the Tribunal on February 23, 1978, does not deserve to be answered because in fact no such question arises in the facts and circumstances of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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