1994 (1) TMI 79

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..... "1. Whether, on the facts and circumstances of this case, the Tribunal acted in accordance with law in not deciding the issue relating to the correctness or otherwise of the deletion of Rs. 54,996 made by the Appellate Assistant Commissioner in computing the total income of the assessee for the year 1965-66 ? 2. Whether on the facts and circumstances of the case, the sum of Rs. 54,996 was liabl .....

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..... t the question of double taxation, merely because of a change of the method of assessment for the year in question by adopting the accrual method as against receipt basis for the earlier years, does not arise. In the circumstances, the questions stated do not arise from the order of the Tribunal, and accordingly we decline to answer the reference. No costs. - - TaxTMI - TMITax - Inco .....

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