Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Income return |
Content Type | Text |
Resource Type | Law Order |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Income Tax Act, 1961 : Ss. 254(2) and 256-Income return filed by assessee firm-Assessing Officer making additions to the income treating certain amount as unexplained cash credits-Assessment upheld by Commissioner in appeal-Assessee's appeal allowed by Income Tax Appellate Tribunal and Assessing Officer directed to pass fresh order-Neither party sought any reference-Assessee filed before Tribunal an application seeking rectification of its order-Application allowed-Tribunal directed to delete the additions made by Assessing Officer-Revenue filed an application seeking reference on two questions-Tribunal declining to make reference-Revenue then filed an application u/s. 256(2) before the High Court, which dismissed the application on following its earlier judgment in which it had been held that a reference against an order of rectification under s.254(2) was not maintainable-Held, s.256 contemplates the reference of a question of law arising out of an order both under s.254(1) and s.254(2)-Having regard to the fact that the deletions of the additions that had been made by the assessing officer were made in rectification proceedings, the questions that were sought to be referred were questions of law and the High Court ought to have called upon the Tribunal to refer the same to it for its consideration-Tribunal shall refer to the High Court for its consideration the questions set out. |
Judge | N/A |
Neutral Citation | 2000 INSC 373 |
Petitioner | Commissioner Of Income Tax, Jabalpur |
Respondent | Mis. Durga Engineering And Foundry Works |
SCR | [2000] Supp. (2) S.C.R. 135 |
Judgement Date | 2000-08-03 |
Case Number | 4089 |
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