Law: Income Tax Act, 1961

Section: 256

(a) Income-tax----Reference---Powers of High Court---Finality of finding of fact---High Court can call for supplementary statement of case---High Court cannot consider evidence which was not before Tribunal even when deciding whether finding of Tribunal was perverse---Indian Income Tax Act, 1961, S.256. The High Court in a reference under the taxation statutes exercises advisory jurisdiction in regard to questions of law. It is only when it has before it a question that `asks whether the Tribunal has, upon the evidence on record before it, come to a conclusion which is perverse, that it may go into facts, for this is a question of law. A conclusion is perverse only if it is such that no person, duly instructed, could, upon the record before him, have reasonably come to it. It is the Tribunal that finds facts. It sets these out in the statement of case whereby it refers questions of law to the High Court. The High Court, in reference proceedings, cannot go behind the facts found. Where the High Court is of the view that it is requisite that facts other than those found need to be ascertained it must call upon the Tribunal to submit a supplemental statement of case. Even when the High Court is required to decide whether the findings of fact reached by the Tribunal are perverse, the High Court is confined to the evidence that was before the Tribunal. The High Court cannot' took at evidence that was not before the Tribunal when it reached the findings in question to hold that these findings are perverse. An assessment was said to have been made on a Hindu undivided family for the assessment year 1955-56. The assessment order on the record of the Revenue bore no signature. According to the assessee, neither the statutory notices, nor the demand notice, nor the assessment order had been received. On the record there was an acknowledgement slip bearing the, date April 25, 1958, signed by P. According to the assessee, there was no such person who had any authority to receive any notice on his behalf. There was no material to show that the demand raised in the demand notice had been paid by the assessee. The assessee filed a partition suit. For the assessment years…

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