9911796707
TMI Blog1979 (8) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... s that initially when the petitioner-assessee approached the Tribunal to make a reference to this court the Tribunal rejected the prayer holding that no question of law arises. Thereafter, the petitioner approached this court under s. 256(2) of the I.T. Act and a Division Bench of this court in Misc. Civil Case No. 110 of 1970 by its order dated 13th August, 1973, directed the Tribunal to state a case on the question quoted above. And in consequence of the direction of this court, the Tribunal has made this reference. The assessee is an individual and the assessment year under consideration is 1961-62. The accounting period was the financial year 1960-61 which ended on March 31, 1961. He was an agent of M/s. Amritlal and Company Ltd., Bomb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be included in his assessment. He computed the income from the business after examining the accounts of M/s. Dyestuffs and Insecticides at Rs. 16,498 and, therefore, included this amount in the assessee's hands. Against this order of the ITO an appeal was preferred and the AAC maintained the order. On further appeal, the Tribunal also maintained the order and on an application submitted by the assessee the Tribunal refused to make a reference. The Tribunal, in the statement of case submitted to this court, has given detailed reasons on the basis of which the ITO held that the business of M/s. Dyestuffs and Insecticides was a business of the assessee only carried out benami in the name of Yogesh Trivedi. The Tribunal has also referred to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal do not justify the inference that was drawn and it is because of this that this court by its order directed only this question to be referred to us. Learned counsel for the department on the other hand contended that the inference of benami drawn on the basis of facts before the Tribunal could not be said to be a question of law when all the facts that were necessary to be considered have been considered by the Tribunal. And even if on the basis of these facts the Tribunal's view is found to be erroneous or a different view is possible, it could not be said that a question of law arises. He, therefore, contended that no question of law arises and, therefore this court is not bound to answer the reference. Learned counsel placed re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal. These courts only exercise advisory jurisdiction in such references. The High Court in a reference under section 66 of the Act can, however, go into the question as to whether the conclusion of the Tribunal on a question of fact is based upon relevant evidence. If the High Court finds that there is no such evidence to support the finding of fact of the Tribunal, this circumstance would give rise to a question of law and can be agitated in a reference. It is also well established that when Tribunal acts on material which is irrelevant to the enquiry or considers material which is partly relevant and partly irrelevant or bases its decision partly on conjectures, surmises and suspicions and partly on evidence, then in such a sit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arrived at it. It is, therefore, clear that except in the above-mentioned cases a finding of fact arrived at by the Tribunal could not be interfered with and no question of law arises. As discussed earlier, learned counsel appearing for the assessee could not point out that there was any material which was relevant and was not considered or that there was any material which was irrelevant and has been considered in this case. It is also not contended that there is no evidence to support the finding of the Tribunal. It is also not the case that the conclusion arrived at by the Tribunal is such which no reasonable person could arrive at. This is also borne out from the fact that the question that has been framed also is only, as quoted above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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