COMMISSIONER OF INCOME TAX Vs. EAPEN JOSEPH

JUDGEMENT

(1.) THIS is an application by the Revenue under Section 261 of the Income-tax Act, 1961, praying for the issue of a certificate to appeal to the Supreme Court of India from the judgment of this court in I. T. R. No. 267 of 1981 dated June 30, 1987 (Eapen Joseph v. CIT, 1987 168 ITR 26).

(2.) THE short question that arose for consideration was whether the order of assessment passed by the Income-tax Officer, dated March 6, 1976, was one with jurisdiction. In considering the various provisions of the Act, this court came to the conclusion that the assessment made on March 6, 1976, is illegal. In coming to the said conclusion, the scope of Section 139(1), (2) and (4) of the Income-tax Act came up for consideration. This court followed the view taken by the Delhi, Allahabad and Rajasthan High Courts, in preference to the decision rendered by the Calcutta High Court, and held that the assessment made on March 6, 1976, is illegal. THEre is sharp conflict of judicial opinion regarding the scope of Section 139(1), (2) and (4) which has been referred to in paragraphs 7 and 8 of the judgment of this court. In view of the sharp conflict of judicial opinion on the crucial issue that is involved in this case, we are satisfied that the case involves a substantial question of law and is also one of great public importance. We certify accordingly and grant leave to the Revenue to appeal to the Supreme Court of India from the Bench decision of this court in I. T. R. No. 267 of 1981, dated June 30, 1987 (Eapen Joseph v. CIT [ 1987] 168 ITR 26).