Law: Income Tax Act, 1961

Section: 256

Income-tax----Reference---Pendency of same issues before Supreme Court--Is not ground for directing a reference to High Court---Indian Income Tax Act, 1961, S.256(2). Pendency of the same issues before the Supreme Court is no ground for directing a reference to the High Court under section 256(2) of the Income Tax Act, 1961. CWT v. Smt. Usha Devi (1990) 183 ITR 75 (MP) and Ganga Cut Piece Centre v. CIT (1996) 219 ITR 201 (MP) fol. Ganga Cut Piece Centre v. CIT.(1982) 137 ITR 274 (MP) ref. JUDGMENT A.R. TIWARI, J.---The applicant-assessee has filed this application under section 256(2) of the Income Tax Act, 1961 (for short, "the Act"). Briefly stated, the facts of the case are that the applicant is a partnership firm carrying on the business of sale and purchase of cloth. Initially, Smt. Gangabai and her son Ramachandra, were partners of the firm in equal shares. The firm came into existence on March 24, 1974, and was got registered under the Act. Subsequently, another partner, named Smt. Indirabai, was introduced and the shares were revised. The applicant applied for registration of this newly constituted firm under the Act for the assessment year 1976-77. Registration was refused by the Income-tax Officer but in appeal the Appellate Assistant Commissioner allowed the registration of the firm. The non-applicant/Department preferred an appeal to the Income-tax Appellate Tribunal, Indore. The appeal was allowed and the registration was refused. Aggrieved, the applicant filed the application under section 256(1) of the Act The Tribunal accepted the application only in part and referred the question as to whether the Tribunal was correct in holding that the firm was not entitled to registration for the assessment year in question. The case was registered as Miscellaneous Civil Case No.244 of 1979. This Court decided this miscellaneous civil case on April 27, 1981, against the applicant. The applicant filed Special Leave Petition (Civil) No-7318 of 1981. On September 26, 1983, the case, as contended, stands registered as Civil Appeal No.8445/(NT) of 1983. A similar question arose for the subsequent year, i.e., 1977-78. The applicant was assessed for the assessment…

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