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Commissioner of Income-tax, Pune Vs. Sandvik Asia Ltd. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtSupreme Court of India
Decided On
Case NumberCivil Appeal No. 10279 (NT) of 1983
Judge
Reported in1984Supp(1)SCC593
ActsIncome Tax Act, 1961 - Section 256(2)
AppellantCommissioner of Income-tax, Pune
RespondentSandvik Asia Ltd.
DispositionAppeal Allowed
Excerpt:
- [p.n. bhagwati and; v. balakrishnan eradi, jj.] -- income tax — reference — tribunal finding that ito had no jurisdiction to reassess in absence of evidence about actual dropping of proceedings as noted by ito on the covering letter to the original return — questions regarding construction of the noting arising -- we accordingly allow the appeal, set aside the judgment of the high court and direct that these four questions shall be referred by the tribunal to the high court together with a statement of the case under section 256(2) of the income tax act, 1961.p.n. bhagwati and; v. balakrishnan eradi, jj.1. this is a matter where, in our opinion, the four questions arising out of the order of the tribunal which are set out in the judgment of the high court dated september 6, 1979, should have been referred to the high court for its opinion. we accordingly allow the appeal, set aside the judgment of the high court and direct that these four questions shall be referred by the tribunal to the high court together with a statement of the case under section 256(2) of the income tax act, 1961. there will be no order as to costs of the appeal.
Judgment:

P.N. Bhagwati and; v. Balakrishnan Eradi, JJ.

1. This is a matter where, in our opinion, the four questions arising out of the order of the Tribunal which are set out in the judgment of the High Court dated September 6, 1979, should have been referred to the High Court for its opinion. We accordingly allow the appeal, set aside the Judgment of the High Court and direct that these four questions shall be referred by the Tribunal to the High Court together with a statement of the case under Section 256(2) of the Income Tax Act, 1961. There will be no order as to costs of the appeal.


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