9911796707
TMI Blog1996 (3) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... 1992 and Miscellaneous Civil Case No. 216 of 1992 for the assessment years 1983-84, 1984-85 and 1985-86 and non-applicant/assessee, S. C. Nigam, in Miscellaneous Civil Case No. 208 of 1992, Miscellaneous Civil Case No. 209 of 1992 and Miscellaneous Civil Case No. 210 of 1992 for the assessment years 1983-84, 1984-85 and 1985-86 arising out of the orders dated July 16, 1991, passed by the Tribunal in I.T.As. Nos. 583, 584 and 585/(Ind) of 1988 after rejection of the applications registered as R. As. Nos. 301, 302 and 303/(Ind) of 1991 on November. 28, 1991, and orders dated June 10, l991, passed by the Tribunal in I.T.As. Nos. 467, 468 and 469/(Ind) of 1987 after rejection of the applications registered as R. A. Nos. 146, 147 and 148/(Ind) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeals. The applicant felt aggrieved by the orders of the Tribunal and as such filed the applications under section 256(1) of the Act. The applications were, however, rejected on the assumption that there was no referable question of law. Thereafter the applicant filed these applications in this court. We have heard Shri D. D. Vyas, learned counsel for the applicant/Department ; Shri S. C. Goyal, learned counsel for the non-applicant/assessee---M. L. Jain and Shri V. K. Jain, learned counsel for the non-applicant/assessee --- S. C. Nigam, in all these cases. Counsel for the applicant submitted that the orders of the Tribunal give rise to the question of law which may of course be reshaped and reformulated. He submits that there are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion proposed is reshaped and reformulated as under : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was entitled to claim 40 per cent. expenses out of the amount received by him by way of incentive bonus or commission ? " In view of the aforesaid position, we allow these applications in terms indicated above, but with no orders as to costs. Accordingly, we call upon the Tribunal to state the cases and refer the aforesaid common question of law in each case for our opinion. Counsel fee for each side in each case is fixed at Rs. 750, if certified. Transmit a copy of this order to the Tribunal immediately. The Tribunal is directed to make an endeavour to comply with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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