Law: Income Tax Act, 1961

Section: 256

Income-tax----Reference---Question of law of which reference sought concluded by earlier decision of Court---Special leave petition pending in Supreme Court from earlier decision---No referable question of law arises merely because SLP is pending---Indian Income Tax Act, 1961, S.256. Held. that reference was sought on the ground that a special leave petition was pending in the Supreme Court against the decision rendered in CIT v. Mithalal Ashok Kumar (1986) 159 ITR 209 (MP.). The question of law raised in the present application stood concluded by the decision of the Madhya Pradesh High Court in CIT v. Mithalal Ashok Kumar (1986) 159 ITR 209. Pendency of same issues before the Supreme Court was no ground for directing reference. No referable question of law arose. CWT v. Usha Devi (1990) 183 ITR 75 (MP) and Ganga Cut Piece Centre v. CIT (1996) 219 ITR 201 (MP) fol. CIT v. Mithalal Ashok Kumar (1986) 159 ITR 209 (MP) and CIT v. Mithalal Ashok Kumar (1986) 158 ITR 755 (MP) ref. JUDGMENT A.R. TIWARI, J. ---Miscellaneous Civil Case No.240 of 1989 was listed today for final hearing. On the request of the parties, Miscellaneous Civil Case No.225 of 1990 and Miscellaneous Civil Case No.226 of 1991 are also listed through supplementary cause list and all these three cases entailing common questions of facts and law are heard analogously and are being disposed of by this common order. These applications are filed by the Commissioner of Income-tax Bhopal, under section 256(2) of the Income Tax Act, 1961. In Miscellaneous Civil Case No.240 of ,4989, the undernoted question of law is purposed for a direction to the Tribunal to state the case and refer the same: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in dismissing the appeal on the basis of its decision in Mithalal Ashok Kumar when the said decision was not accepted by the Department?" In Miscellaneous Civil Case No.225 of 1990, the undernoted question of law is purposed for direction to the Tribunal to state the case and refer the same: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in dismissing the Departmental appeal when the…

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