Commissioner of Income Tax vs Inter Publicity P. Ltd.

Mrs. Sujata Manohar, J.—This is an application under s. 256(2) of the IT Act, 1961 at the instance of the Revenue. The Revenue requested the Tribunal to refer the following question to us as arising out of the order of the Tribunal for the asst. yr. 1983-84 :

"Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that passing of an order by CIT(A) results in the total merger of the ITO''s order with the CIT(A) which thereby ousts the CIT in exercising his power under s. 263 even in respect of the issues which were not the subject-matter of appeal before the CIT(A) ?"

As the Tribunal declined to make a reference, this application is made before us.

The answer to this question as proposed by the Revenue is obvious in view of the decision of this Court in the case of Commissioner of Income Tax Vs. P. Muncherji and Company, . This view is also supported by the subsequent decision in the case of Ritz Ltd. and another Vs. Union of India and others, . Hence, it would be futile to direct the Tribunal to refer the above question to us.

The rule is, therefore, discharged with costs.