Commissioner of Income Tax vs Smt. Chanchalben

K.A. Puj, J.

At the instance of the revenue, the following question of law is referred to this court for its opinion :

"Whether the Appellate Tribunal is right in law and on facts in holding that the compensation money received by the other coparceners really belonged to the coparceners and not to the assessee and thereby deleting the interest addition made by the Income Tax Officer ?"

While dealing with this issue, the Tribunal in its order dated 7-12-1989 has held that the controversy is covered by the order of the Tribunal dated 19-6-1985 in the assessee''s own case for the assessment year 1977-78 in IT Appeal No. 2588 (Ahd) of 1984. Following the said order, the Tribunal has dismissed the appeal filed by the department.

The earlier year''s order was challenged in reference before this court in Income Tax Reference Nos. 6 and 27 of 1986. While disposing of the above two references vide judgment dated 14-6-2001, it was held in para 4 as under :

"In view of the fact that in a similar controversy, this court had directed the Tribunal to decide the appeal afresh, we are of the view that in the present references also, the Tribunal should be directed to decide the appeals afresh especially in view of the fact that the decisions rendered by the Tribunal in both the appeals are based on the earlier decision of the Tribunal, which was subject-matter of reference before this court."

Following the aforesaid judgment, we decline to give any answer to the question referred to us and direct the Tribunal to decide the appeal afresh in the light of the observations made in the above-referred judgment.

This reference is, accordingly, disposed of with no order as to costs.