M/S. KHETRI DAS SADASUKH DUGAR vs. C.I.T.

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ITR/18/1989HC RajasthanRJHC02005567198917 February 2009Author: MOHAMMAD RAFIQ,GANDHI R C2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court observed that the Income Tax Appellate Tribunal had remanded the matter to the Commissioner of Income-tax for disposal. It was also noted that the remand order might have already been considered and disposed of by the Commissioner. Crucially, the counsel for the Assessee was not present to press and argue the Reference, indicating a loss of interest in pursuing the matter. Consequently, the High Court decided not to answer the questions of law posed in the reference. No specific findings were made on the merits of the Tribunal's order regarding the fresh inquiry or the restoration of the matter. The operative direction was to send the reference back unanswered.

What were the facts?

This matter concerns an Income Tax Reference filed by the Assessee, M/s. Khetsidas Sadasukh Dugar, against the Commissioner of Income-tax, Jaipur, for the assessment year 1980-81. The Income Tax Appellate Tribunal had made a reference to the High Court under Section 256(1)/256(2) of the Income Tax Act, 1961, seeking the Court's opinion on specific questions of law. The Tribunal itself had previously remanded the matter back to the Commissioner of Income-tax (Appeals) for fresh adjudication. The High Court noted that the Assessee's counsel was not present to press the reference, indicating a loss of interest.

What were the issues?

The High Court was asked to decide two questions of law concerning the Tribunal's order: 1. Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in directing a fresh inquiry, including cross-examination and the production of loose documents marked 'EE', which had not been previously produced? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in restoring the matter to the file of the CIT(A) for fresh adjudication? The Revenue's arguments were heard. The Assessee did not present any arguments as their counsel was absent and the reference was not pressed.

Which sections of the Income-tax Act were involved?

Section 256(1),Section 256(2)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
DBITR NO.18/89. 1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR. O R D E R D.B. INCOME TAX REFERENCE NO.18/1989. M/s.Khetsidas Sadasukh Dugar Vs. The Commissioner of Income-tax, Jaipur.

Date of Order:- February 17, 2009. P R E S E N T HON'BLE THE ACTING CHIEF SHRI R.C. GANDHI HON'BLE SHRI JUSTICE MOHAMMAD RAFIQ None present for the Assessee. Mr. Anuroop Singhi for the Revenue. ***** BY THE COURT:- This Reference has been made by the Income Tax Appellate Tribunal at the instance of the Assessee under Section 256(1)/256(2) of the Income Tax Act, 1961 pertaining to the assessment year 1980-81 seeking opinion of this Court on the following questions of law:- “1. Whether on the facts and in the circumstances of the case the Tribunal was right in law in directing for a fresh enquiry in the nature of cross examination, loose documents Exbt. 'EE' which were never produced etc.?

DBITR NO.18/89. 2

2.

Whether on the facts and in the circumstances of the case the Tribunal was right in law in restoring the matter back to the file of the CIT(A) for fresh adjudication?” 2) Heard learned counsel for the Revenue. 3) The Income-tax Appellate Tribunal has remanded the matter to the Income-tax Commissioner for disposal and it appears that remand order might have been considered and disposed of by the Income-tax Commissioner. We also find that counsel for the Assessee is not coming forward to press and argue the Reference as he has lost his interest. Therefore, the Reference is sent back un-answered. (MOHAMMAD RAFIQ),J. (R.C. GANDHI),Actg.CJ. anil

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