Commissioner of Income Tax vs K.G. Hawkins

B. N. Kirpal, J.—The petitioner seeks reference of the following question of law to this court :

"That the living allowances should be treated as exempt without verifying whether the said living allowance granted to the assessed to meet expenses were wholly. Necessarily and exclusively incurred in the performance of his duties and without certifying whether the assessed actually and wholly spent the said living allowances ?"

The petitioner had sought reference of four questions to this court in an application filed u/s 256(1). The Tribunal has referred three questions to this court, but the question which is now proposed to be referred was not referred by the Tribunal on the ground that this question does not arise from the Tribunal''s order. The other questions of law were referred. We are in agreement with the Tribunal''s conclusion that the question which is now proposed did not arise out of the Tribunal''s order and, Therefore, the decision of the Tribunal does not call for any interference.

Petition is dismissed. No costs.