CHOODAMANI N S Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) On an application made under S.66(1) of the Indian Income Tax Act by the assessee, the Income Tax Appellate Tribunal, Madras Bench, in its statement of the case, has referred the following questions of law for decision by this court:

(2.) Before going into the circumstances which has caused this reference, we may straightaway say that question No. (1) does not arise for the reasons mentioned hereunder. In paragraph 14 of the statement of the case, the Appellate Tribunal itself has stated that in disposing of the appeal filed by the Department, it heard both the assessee and the Department also on the question of the applicability of S.34 notwithstanding the fact that the assessee did not specifically take up that matter in a separate appeal. It is further stated that after hearing the contentions of the assessee and the Department, the Income Tax Appellate Tribunal has given a finding that S.34 was also rightly invoked. In view of the fact that the Appellate Tribunal itself has considered this question and has allowed the assessee to raise the same, the point covered by question No. (1) as to the right of the assessee to raise it before the Tribunal becomes purely academic and in our opinion, the reference on this point is unnecessary and does not arise.

(3.) Similarly, in the view that we take regarding questions Nos. 3 and 4, we think it unnecessary to consider question No. 2 as to whether S.34 proceedings have been rightly invoked. Without in any way committing ourselves about the legality or otherwise of the proceedings taken under S.34, for the purpose of answering questions Nos. 3 and 4, we will proceed on the basis that S.34 proceedings were properly invoked. We make it very clear that we express no opinion about the legality or otherwise of S.34 proceedings.