9911796707
TMI Blog1984 (9) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... the entire accounting year?" 2. The fact leading to the present reference briefly are as follows. 2.1. During the accounting period relevant to the assessment year under consideration, one of the partners died on 21st Jan., 1975. The remaining partners admitted the widow of the deceased partner and her minor son admitted to the benefits. This firm dissolved on 9th June, 1975 when widow of the deceased and one of the earlier partners retired from the firm so that from 10th June, 1975 two surviving adult partners and a minor constituted a new firm. Before the end of the relevant accounting year, the minor became major and elected to continue as a full fledged partner. 2.2. The ITO rejected the claim of the assessee of three separate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court which would causes us undue hardships by waste of time and money. The tax effect in our case is not very big. Moreover, it is certain that Hon'ble Gujarat High Court is bound by their own decision in the case of Harjivandas Hathibhai and so fate of IT Department appeal before Hon'ble Gujarat High Court is evident and when the Hon'ble High Court has decided the same point against IT Department, it is futile to give them permission to file appeal before Hon'ble Gujarat High Court. The point of law decided by Gujarat High Court against IT Department is final and applicable to whole of Gujarat till it is altered or reversed by Hon'ble Supreme Court and in view of above we request Hon'ble Tribunal to save us from further litigat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration is not acceptable. 4.2. Basically the proceeding for assessment is not proceeding in nature of lis or adjudication of civil dispute and, therefore, revenue officials exercising power to assess and recover tax are not acting as Judges deciding litigation between State and tax payer, they are administrative authorities whose function and powers are to ascertain correct income and tax thereon in each case. This presupposes inherent duty of not dragging the individual assessee to litigation galore in appropriate cases. 4.3. In our opinion, this is not a fit case to allow the Revenue to go to the High Court as in our opinion, no referable question of law in this case arises. The reference applied for by the Revenue begs a que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication for reference to the Hon'ble High Court of question of law came up for consideration, the following point of difference is referred to: "Whether on the fact and in the circumstances of the case, the question proposed by the CIT, Surat is required to be referred to the Hon'ble Gujarat High Court for its opinion?" 2. There were two by changes in the constitution of the assessee firm during the previous year relevant to the assessment year under appeal. Thus according to the assessee there were three periods for which separate returns were filed and separate assessments were sought to be made. The ITO made one assessment for the entire accounting period relating to the assessment year. The CIT(A) accepted the assessee's plea t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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