COMMISSIONER OF INCOME TAX KOHLAPUR Vs. JAYKUMAR B PATIL

LAWS(SC)-1996-12-97

SUPREME COURT OF INDIA (FROM: BOMBAY)

Decided on December 13,1996

Commissioner Of Income Tax Kohlapur Appellant

VERSUS

Jaykumar B Patil Respondents

JUDGEMENT

- (1.) Delay condoned.
(2.) Special leave granted.
(3.) The Revenue sought the reference of the following two questions: (1 Whether on the facts and in the circumstances of the case, the tribunal was right in law in holding that the commissioner OF INCOME TAX had no jurisdiction and powers to initiate proceedings under Section 263 of the Income Tax Act, 1961, in respect of issues not touched by the CIT (A) in his appellate order (2 Whether on the facts and in the circumstances of the case, the tribunal was justified in law in holding that not only the issues dealt with in the assessment order but also the other issues were merged in the CIT (A) 's order ignoring the provisions contained in clause (c) of Explanation to Ss. (1 of Section 263 of the Income Tax Act, 1961 the High court at Bombay declined to call for the reference. Hence the appeal.;

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