9911796707
TMI Blog1996 (2) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... arising out of the orders passed by the Tribunal on July 27, 1990, in I. T. A. Nos. 1077, 1078, 1079 and 1080/Ind/85 for the assessment years 1969-70, 1970-71, 1971-72 and 1974-75, after rejection of the Applications Nos. 205 to 208/Ind/90 by the Tribunal on December 10, 1990, presented under section 256(1) of the Act, for our opinion : " (i) WVhether, on the facts and circumstances of the case, and the material on record, the learned Tribunal was correct in law in holding that the Commissioner of Income-tax (Appeals) order dated August 12, 1985, nullifying the Income-tax Officer's rectification order under section 154, dated September 21, 1984, for inclusion of 'A's share of income in the estate of the late E. C. Cowasji in 'A's hands f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said E. Cowasji. In the assessment for the assessment years 1969-70, 1970-71, 1971-72 and 1974-75, the Income-tax Officer included one-third of the income of the properties left behind by the late E. Cowasji in the income of the assessee on the ground that it represented her share in the said income. The said addition was confirmed on Appeals Nos. 1077, 1078, 1079 and 1080/Ind/85. A similar addition was made to the income of the assessee in respect of the assessment years 1968-69 and 1972-73. This addition was, however, deleted by the Tribunal on appeal. Thereupon the Commissioner of Income-tax referred the matter to this court through Miscellaneous Civil Case No. 25 of 1983. This court passed the order on January 13, 1984 (CIT v. Mrs. Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plications were registered as R. A. Nos. 205 to 208/Ind/90. The applications were rejected. The applicant for each assessment year, as noted above, then filed these separate reference applications. We have heard Shri G. M. Chaphekar, learned senior counsel, with Shri S. S. Samvatsar, for the applicant/assessee, and Shri D. D. Vyas, learned counsel for the non-applicant/Department in all these cases. Although four common questions are proposed in these applications, counsel for the applicant/assessee submitted that only one question, as noted below, out of these questions would cover the controversy and would be sufficient for reference : " Whether, on the facts and circumstances of the case and the material on record, the said Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In their place there rises the figure of the fair and reasonable man. And the spokesman of the fair and reasonable man, who represents after all no more than the anthropomorphic conception of justice, is and must be the court itself. " Paul A. Freund, writing on Social Justice and the Law, draws attention to an inscription on the wall of the Harvard Law School library, taken from Justinian's Institutes : " The percepts of the law are these : 'To live honorably, not to injure another, to render each his due'. (Honest vivere, non alienum laeders, suum cunique tribute.) " In view of the aforesaid position, we do not deem it proper to deal with this matter in detail so as to avoid prejudice to the parties but find it fit to call upon th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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