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TMI Blog1991 (4) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... inafter referred to as "the Act"), the Commissioner of Income-tax, "the petitioner" for short-urges that questions of law arise out of the order of the Income-tax Appellate Tribunal (hereinafter referred to as "the Tribunal") in I. T. Appeal No. 514(Coch.) of 1982. He seeks an order directing the Tribunal to refer such questions to the High Court. The undisputed facts are these : The responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax Officer assessed the income of the respondent at Rs. 54,400. The order of the Income-tax Officer was upheld by the Appellate Assistant Commissioner of Income-tax, Ernakulam, on April 1, 1982, in Appeal No. 2T/79-80. However, he held that the respondent did not contravene section 13(1) and (2) of the Act. The respondent preferred Appeal No. I. T. A. 514 of 1982 to the Tribunal. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder section 254 of the Act. The facts set out in the order of the Tribunal dated May 24, 1985, in I. T. A. No. 514/(Coch.) of 1982 reveal that the validity of the finding of the Appellate Assistant Commissioner that the respondent had not complied with section 11 of the Act was called in question. The answer to this question depends upon the interpretation of the evidence in regard to the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted to urge the point but the Tribunal "decided" it without allowing the petitioner's counsel to urge it. In CIT v. Scindia Steam Navigation Co. Ltd. [1961] 42 ITR 589 (SC), it was held, inter alia, that a question of law arises if such question is "raised before the Tribunal though not decided by the Tribunal". It cannot be said that the petitioner did not "raise" the question about the violati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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