COMMISSIONER OF INCOME TAX Vs. BANSILAL ABIRCHAND R B FIRM

JUDGEMENT

(1.) ON being required by this Court by its order dt. 4th Feb., 1963, in IT Applications Nos. 13 to 34 of 1961 (CIT, Madhya Pradesh, Nagpur and Bhandara vs. Rai Bahadur Bansilal Abirchand, Kamptee), the Tribunal, Bombay Bench -C, has referred to us under S. 66(2) of the INCOME TAX ACT, 1922, the following three questions of law arising out of the order of the Tribunal dt. 23rd April, 1960. For asst. yrs. 1944 -45 to 1955 -56.

(2.) THIS reference arises out of the assessment proceedings in respect of the income of the firm, R. B. Bansilal Abirchand for the asst. yrs. 1944 -45 to 1955 -56. The ITO by his orders passed separately for the years in question, disallowed the claim of the assessee for the civil Court expenses and allowed on estimate only a portion of the salary paid to Mr. Saran. The AAC, in appeal against the orders of the ITO, agreed with the decision of the ITO in all these assessment cases and confirmed his orders. The assessee, as well as the Department, filed appeals against the order of the AAC as both were aggrieved. The Tribunal dismissed all the appeals filed by the Department, whereas the assessee's Appeals Nos. 12635, 12637 and 12642 to 12644 were partly allowed and the assessee's Appeals Nos. 12638 to 12641 of 1958 -59 were allowed.

(3.) THE CIT thereupon applied to this Court under S. 66(2) of the Indian INCOME TAX ACT, 1922, for requiring the Tribunal to state the case and refer the questions arising out of the order of the Tribunal which I have stated above.