BARUNEI ROLLER FLOUR MILL (P) LTD. vs. COMMISSIONER OF INCOME TAX (APPEALS) 1

In the result, the award of the maximum uniform rate for the

Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN

loss suffered on account of severance of land etc. was not pleaded in the application, not part of the reference order and thus also outside the scope of the reference. (v) In response, to the respondents arguments that the Collector was obliged to make the reference and not referring the issue was his fault, and the judgment