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TMI Blog1992 (8) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal has referred the following two questions to this court.: " 1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally justified in holding that the petitioner-company was not entitled to claim deduction on account of surtax paid (in an application under) under section 154 of the Income-tax Act, 1961 ? 2. Whether, on the facts and in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Bombay Tribunal in which it was held that surtax liability was not deductible in computing income from business. The appeals filed to the Commissioner of Income-tax (Appeals) were also unsuccessful. Further appeals filed were also dismissed by the Income-tax Appellate Tribunal. On an application under section 256(1) being filed, the Tribunal has referred the aforesaid two questions to thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s struck a different note. In Doom Dooma Tea Co. Ltd. v. CIT [1989] 180 ITR 126, the Gauhati High Court has come to the conclusion that the amount of surtax paid is allowable as a deduction. It is on this decision that strong reliance is being placed by Mr. Chawla. The Supreme Court in the case of T. S. Balaram, ITO v. Volkart Brothers [1971] 82 ITR 50, has held that, if there is a debatable que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any grievance, the remedy would have been either to file an appeal against the assessment order or to file a revision to the Commissioner of Income-tax. Under no circumstances, could an application under section 154 be filed. For the aforesaid reasons, question No. 1 has to be answered in the affirmative and against the assessee. The result of this is that the application under section 154 was r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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