1982 (2) TMI 9

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..... referring for our answer the following questions of law: " (1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in rejecting the assessee's accounts ? (2) Whether, on the facts and in the circumstances of the case, the additions made by the Tribunal are sustainable? " This reference was made as directed by this court under s. 256(2) of the I.T. Act, 1 .....

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..... e was no quantitative tally ; (2) from the record it was not clear as to what was the amount paid to Siddique, one of the sub-contractors, who was also not examined by the assessee; (3) payment was made to the other contractor, Ramlakhan on the basis of conversion of truck loads into tonnage; and (4) Ramlakhan was not really sub-contractor as he did not maintain any records and solely depended upo .....

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..... this connection to notice that a mining lessee is required to maintain accounts under cls. (i) and (j) of r. 27 of the Mineral Concessions Rules, 1960. Annual and monthly returns have also to be submitted in accordance with reglns. 4 and 5 of the Coal Mines Regulations, 1957. The returns are to be submitted in Forms II and III. The coal produced in the collieries was despatched by rail. That itsel .....

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..... be examined. Further, the Tribunal's observation that the other contractor, Ramlakhan, was paid on the basis of conversion of truck loads into tonnage is also a non-existent fact. The agreement under which Ramlakhan worked states that the payment would be made at Rs. 8.07 per tonne of coal on the basis of weighment recorded at the railway weigh-bridge. In rectification proceedings the Tribunal acc .....

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..... s in law. The Tribunal will have to reconsider the question and to give a fresh finding by considering all the relevant facts. For the reasons given above, we answer the questions as follows: (1) The Tribunal was not right in law in rejecting the assessee's accounts. The Tribunal will reconsider this question after taking into account all relevant facts and circumstances. (2) In view of the .....

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