C.I.T JDR vs. M/S SHANKAR RUBBER
What did the High Court hold?
The High Court declined to answer the references. The Court observed that the Income Tax Appellate Tribunal had merely remanded the matter to the Assessing Officer to provide the assessee with due opportunity. The Court reasoned that after such a remand, the matter may have been decided. In these circumstances, the High Court found it inappropriate to answer the references. Therefore, the references were returned unanswered. The operative direction is that the references are returned unanswered.
What were the facts?
The Income Tax Appellate Tribunal (ITAT), Amritsar Bench, referred two questions of law to the High Court of Punjab and Haryana at Chandigarh, arising from its order dated May 19, 1992, in ITA No. 457/ASR/1990, concerning the assessment year 1988-89. The assessee is M/s Shanker Rubber Industries, Jalandhar, and the respondent is the Commissioner of Income Tax (CIT), Jalandhar. The dispute pertains to an addition of Rs. 1,82,906/-. The High Court noted that the ITAT had remanded the matter for providing the assessee with due opportunity, and that the matter might have been decided after the remand. No appearance was made for the assessee before the High Court.
What were the issues?
1. Whether on the facts and in the circumstances of the case, the Tribunal has been justified in restoring and not quashing the assessment in relation to the issue of addition of Rs. 1,82,906/-? The assessee's contention, as reflected in the question referred, is that the assessment should have been quashed rather than restored. The revenue's contention is not recorded in the judgment. The High Court noted that the Tribunal had remanded the matter for giving due opportunity to the assessee.
AI-generated summary — verify with the full judgment below
ITR Nos.50 and 51 of 1993 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. ITR Nos.50 and 51 of 1993 Date of decision: 11.10.2010 M/s Shanker Rubber Industries, Jalandhar -----Petitioner Vs. CIT, Jalandhar ----Respondent CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON’BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- None for the petitioner. Mr. Vivek Sethi, Advocate for the revenue. --- Adarsh Kumar Goel,J. The Income Tax Appellate Tribunal, Amritsar Bench, Amritsar has, at the instance of the assessee, referred following questions of law for opinion of this Court arising out of its order dated 19.5.1992 in ITA No.457/ASR/1990 for the assessment year 1988-89:- “Whether on the facts and in the circumstances of the case, the Tribunal has been justified in restoring and not quashing the assessment in relation to the issue of addition of Rs.1,82,906/-?
Apart from the fact that none appears for the assessee, we find that the Tribunal has merely remanded the matter for giving due opportunity to the assessee and after remand, the matter may have been 1
ITR Nos.50 and 51 of 1993 decided. In such circumstances, we decline to answer the references. Accordingly, the references are returned unanswered. (Adarsh Kumar Goel) Judge October 11, 2010
(Ajay Kumar Mittal) ‘gs’ Judge
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