SEN,J. - (1.) THE following question of law has been referred to this Court by the Tribunal under s. 256(1) of the IT Act, 1961 ('the Act'): "Whether, on the facts and in the circumstances of the case, and having regard to the correct interpretation of the words 'in this behalf' appearing in s. 80RRA(3)(ii) of the IT Act, 1961. The Tribunal was justified in holding that the assessee was entitled to deduction under s. 80RRA of the IT Act, 1961, on the basis of a certificate issued by the Shipping Master, Calcutta who was neither an authority prescribed under the IT Act nor represented the Central Government for the purpose of granting approval of the terms and conditions of the assessee's service outside India in terms of s. 80RRA of the IT Act ?"
(2.) THE year of assessment is 1976-77 for which the relevant period of account is the financial year ending on 31st March, 1976. Nobody appeared on behalf of the assessee on the last occasion when the matter was called for hearing. The reference was adjourned and direction was given to the Central Government to serve a fresh notice upon the assessee, but nobody on behalf of the assessee has appeared even to day.
(3.) THE facts of the case, as narrated by the Tribunal in the statement of case, are as under : The assessee is an individual. During the course of assessment proceedings it was stated that the assessee was a Marine Engineer and had earned the salary declared in the return of income from a foreign employer for services rendered by him outside India, and therefore, deduction in terms of the provisions of s. 80RRA of the Act was admissible in his case. The claim of the assessee was rejected by the ITO as no certificate by the Central Government approving his services was produced.;