Law: Income Tax Act, 1961

Section: 256,258

Income-tax----Reference---Statement of case---Duty of Tribunal---Tribunal referring to four documents in its appellate order and in the statement of case--­Documents not annexed to the statement of case---Direction given for supplementary statement of case---Indian Income-tax Act, 1961, Ss. 256 & 258. It is the duty of the Tribunal to draw up a proper statement of the case and to enclose the vital or important documents, which have been referred to in the appellate order or in the statement of the case. Held, that, in its appellate order and in the statement of the case, the Tribunal had referred to the following four documents: (1) Lease deed entered into between the assessee-company and the owners, dated April 3, 1970, (2) agreement entered into between the assessee-company and the owners, dated August 11, 1972; (3) resolution passed by the assessee-company on December 21,1973; and (4) agreement entered into between the assessee and the owners dated December 22,1973. The questions whether the Tribunal was right in law in invoking the provisions of section 40-A(2)(a) of the Income-tax Ad, 1961, to disallow part of the rent payments made for the period after August 11, 1972, at the rate of Rs.4,000 per month and whether the Tribunal was right in allowing rent for the entire period August 11, 1972 to March 31, 1974, against the income chargeable for the previous year which ended on March 31, 1974, could not be answered satisfactorily in the absence of the above four documents. Tribunal was directed to forward a supplementary statement of case incorporating in full the said four documents. Tranvancore Tea Estate Co. Ltd. v. CIT (1992) 194 ITR 404 (Ker.) ref. JUDGMENT K. S. PARIPOORNAN, J: -- At the instance of an assessee to income-tax and also the Revenue, the Income-tax Appellate Tribunal, Cochin Bench, has referred the following three questions of law, for the opinion of this Court:-- "(1) Whether, on the facts and in the circumstances of the case and in the light of the finding that the assessee had the liability to pay rent from August 11, 1972, and the rent of Rs.4,000 is quite fair, the Tribunal was right in law in invoking the provisions of section…

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