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The Plastic Products Ltd., Kanpur Vs. the Additional Commissioner of Income Tax, Kanpur. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtAllahabad High Court
Decided On
Case NumberI.T. Reference Application No. 699 of 1975
Reported in(1976)5CTR(All)127
AppellantThe Plastic Products Ltd., Kanpur
RespondentThe Additional Commissioner of Income Tax, Kanpur.
Excerpt:
- - 2. we think the following two questions arise from the judgment of the appellate tribunal :(1) whether on the facts and in the circumstances of the case the appellate tribunal was justified in finding that the reopening of the assessment under section 147(1)(a) was valid and sustainable in law ? (2) whether on the facts and in the circumstances of the case the appellate tribunal was correct in finding that the applicant had failed to disclose the material which justified the reopening of the assessment of the year in question ? 3. let the appellate tribunal submit a statement of case to this court......tribunal submit a statement of case to this court.4. the assessee will be entitled to rs. 100/- as costs.5. no costs are awarded in other connected.....
Judgment:

K. B. Asthana, C.J. - Heard the learned counsel for the applicant and the learned counsel for the Revenue.

2. We think the following two questions arise from the Judgment of the Appellate Tribunal :-

(1) Whether on the facts and in the circumstances of the case the Appellate Tribunal was justified in finding that the reopening of the assessment under section 147(1)(a) was valid and sustainable in law ?

(2) Whether on the facts and in the circumstances of the case the Appellate Tribunal was correct in finding that the applicant had failed to disclose the material which justified the reopening of the assessment of the year in question ?

3. Let the appellate Tribunal submit a statement of case to this Court.

4. The assessee will be entitled to Rs. 100/- as costs.

5. No costs are awarded in other connected cases.


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