D.K.SEN, ACTG. C.J. - (1.) IN this application, the Commissioner of INcome-tax, West Bengal-IV, Calcutta, seeks a certificate from us that substantial questions of law of general public importance have arisen out of a judgment of this court dated February 20, 1985, delivered in the above INcome-tax Reference No. 182 of 1978, and that the same is a fit case for appeal to the Supreme Court.
(2.) THE question which was referred at the instance of the Revenue before this court in the reference is as follows : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the control and management of the affairs of the assessee during the relevant previous year corresponding to the assessment year 1975-76 was situated wholly in India and, that therefore, the assessee should have been treated as a resident in India within the meaning of section 6(3)(ii) of the Income-tax Act, 1961 ?" This court has answered the question in favour of the assessee by considering the provisions of the Companies Act, 1956. THE Tribunal found as a fact that the control and management of the affairs of the assessee in the instant case was in the hands of the liquidator. This court affirmed such finding and has further noted that the control and management of the affairs of the company in liquidation is really vested in the High Court acting through the liquidator. The above facts not being in dispute, no substantial question of law of public importance can be said to arise out of the said judgment dated February 20, 1985. This application is, therefore, rejected. The official liguidator is given liberty to retain the costs of this application out of the funds in his hands. SHYAMAL KUMAR SEN J. - I agree. ;