1994 (7) TMI 59

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..... er section 256(2) of the Income-tax Act, 1961 : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in following its own order for the assess ment year 1983-84 regarding commission paid to Messrs. Vishwanath Balkrishna when the facts in this year were materially different as clearly shown from the evidence on record ? 2. Whether, on the facts and in .....

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..... ts and in the circumstances of the case, the Tribunal was justified in not following the order for 1983-84 of the Tribunal regarding salary paid to Sheo Kumar Gupta and Atul Kumar Jain when the issues were identical as well as relied upon by the Tribunal was the same in both years ? 5. Whether the Tribunal was justified in not allowing the salary paid to Shri Sheo Kumar Gupta of Rs. 8,400 and to .....

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..... rejecting the applicant's application under section 256(1) of the Act. The brief facts of the case are that the applicant sold its goods through one Messrs. Vishwanath Balkrishna for which an agreement existed between the parties. The assessing authority did not allow the commission paid. In appeal also, the applicant could not succeed and the appeal was dismissed. The Tribunal also dismissed the .....

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..... the subsequent assessment years including the year in question is illegal. The finding recorded in a particular year depends on the facts of that assessment year in question and since each assessment year is separate by itself that cannot constitute a ground for holding that commission was paid by the assessee even for the year in question to Messrs. Vishwanath Balkrishna. The further contention .....

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..... it is for the assessee-applicant to show on the basis of evidence to claim commission and as we have held above, the credit and debit notes do not pertain to the year in question. Thus, we do not find any illegality with the order passed by the Tribunal. No question of law arises out of the said Tribunal's order. Accordingly, this application under section 256(2) of the Income-tax Act fails and .....

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