COMMISSIONER OF INCOME TAX vs K. B. RICE, OIL and GENERAL MILLS.

ASHOK BHAN, J. :

This petition has been filed by the CIT, Patiala under s. 256(2) of the IT Act, 1961 (hereinafter referred to as the Act) for issuance of a mandamus directing the Income Tax Appellate Tribunal, Chandigarh (hereinafter referred to as the Tribunal) to refer the following question of law along with the statement of the case to this Court for its opinion :

"Whether on the facts and in the circumstances of the case, the Tribunal was right in directing to condone the delay in furnishing the papers required under s. 80J(6A) along with the return ?"

Counsel appearing for the Revenue has brought to our notice that in the case of Mahalaxmi Rice Factory, ITC No. 1 of 1984 decided on 24th August, 1988, this Court has already directed the Tribunal to refer the question of law arising out of the order of the Tribunal.

Since Tribunal has decided the appeal as well as declined to refer the question of law claimed by the Revenue on the basis of its decision in Mahalaxmi Rice Factorys case in which this Court has already sent for a question of law, we direct the Tribunal to refer the same question of law which has been asked for in Mahalaxmi Rice Factorys case (supra). The question sent for in M/s Mahalaxmi Rice Factorys case (supra) is in a slightly modified form. In this case as well, we direct the Tribunal to refer the following question of law along with the statement of the case to this Court for its opinion :

"Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the provisions of s. 80J(6A) of the IT Act, 1961, are directory and not mandatory and in allowing the assessees claim under s. 80J in that view ?"