Law: Income Tax Act, 1922

Section: 68(1)(2)

Income tax Act (XI of 1922)---S. 68(1)(2)--Reference--Only such questions of law are referred or raised which arise from the order of the Tribunal--When a legal plea has not been raised before the Tribunal and does find place in the , the question relating to that plea cannot be said to arise from the . JUDGMENT SALEEM AKHTAR, J.--This is an application by the Department praying that the following question which arises out of the order of the Income-tax Appellate Tribunal may be decided; "Whether on the facts and in the circumstances of the case the learned Income-tax Appellant Tribunal is justified in holding that the additional tax under section 18-A should be charged for 15 months for the assessment year 1971-72." 2. The respondent/assessee carried on fire and general insurance 'business. In the assessment order for the year 1971-72 the Income-tax Officer ordered as followed:- "Assessed as per I.T. 30. Give credit of tax deducted as source Rs.5,541. Issue notice under section 28 (3) for not filing the return of Income in time. Also issue notice under section 28 (3) for default in non-payment of tax under section 22-A and advance payment under section 18-A." In appeal 'filed by the assessee before the Appellate Assistant Income-tax Commissioner certain relief's were granted and with regard to levy of tax under section 18-A it was observed that except the above direction no separate order under section 18-A was passed. It was therefore, set aside with direction that the Additional Tax, if any, payable should be properly determined. The department and the respondent filed appeal separately against this order, both of which were heard by the Income-tax Appellate Tribunal and decided by order dated 6-6-1977. A perusal of this order shows that the assessee's authorized representative had verbally requested to allow him to raise the plea challenging the order passed in respect of levy of tax under section 18-A which was inadvertently left before the Appellate Assistant Commissioner, but the same was not allowed. The Department did not raise any ground against the order with…

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