Commissioner of Income Tax vs Shree Hanuman Rice Mills

We have heard both sides.

The two questions have been referred u/s 256(2) upon being called by this Court.

The order of the Tribunal dated 19.6.1985 says that the department has not given any reason or ground in the appeal before the Tribunal for challenging the impugned decision of the C.I.T. (A), except the plea that the department has filed the reference on the same point in the case of Sultan and sons. The Tribunal also says that the tribunal was not shown how reference in the case of Sultan and sons determines the issues that were before the Tribunal in the present case. The Tribunal also holds that there is a clear-cut finding by the C.I.T. (A) in respect of assessment year 1978-79 that the assessee satisfies all the conditions necessary for the grant of relief u/s 80J and 80HH. Accordingly, the appeal of the department has been dismissed by the Tribunal.

After hearing learned Counsel for both sides, we are of the opinion that from the order of the Tribunal dated 19.6.1985, which has not dealt with the questions referred for want of any logical ground, none of the two questions referred arise. We accordingly decline to answer the questions.

Reference is disposed of accordingly.