COMMISSIONER OF INCOME TAX Vs. C JOSEY NEROTH

JUDGEMENT

(1.) THESE are applications filed by the CIT, Trivandrum under S. 256(2) of the IT Act, 1961 praying for a direction to the Tribunal, Cochin Bench to refer the following question of law for decision of this Court.

(2.) THE assessment year involved in these applications are 1983-84 and 1984-85. The assessments were completed against the assessee fixing a total income of Rs. 1,55,800 and Rs. 2,02,881 receptively for the aforesaid years. A contention was raised before the Officer that the assessees were entitled to the benefits of the Amnesty Scheme. However, the said contention was rejected by the ITO. On appeal the CIT(A) has concurred with the view of the assessing authority that the benefits of the Amnesty Scheme could not be extended to the assessee for the aforesaid years. On further appeal, the Tribunal came to the conclusion that the revised returns filed by the assessee were to be considered as returns filed under the Amnesty Scheme. In support thereof the Tribunal has cited a decision of this Court in A.V. Joy vs. CIT (1990) 185 ITR 638 (Ker) and also referred to the Board Circular No. 451 dt. 17th Feb., 1986. Aggrieved by the above order of the Tribunal, the Revenue filed a petition under S. 256(1) of the Act seeking reference of the questions of law referred to above for the decision of this court. However, the Tribunal dismissed those reference applications. It is under the above circumstances the petitioners have filed the present applications for compelling reference under S. 256(2) of the Act.

(3.) LEARNED Standing Counsel further brought to our notice that in a similar set of facts and circumstances this Court has directed the Tribunal to refer similar questions as per orders in O.P. Nos. 3186 & 1696 of 1993.