NARAYANASWAMI S Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE reference under section 66(2) of the Act, that was directed in C. M. P. No. 7015 of 1956, was itself necessitated during the course of the arguments into R. C. No. 26 of 1953, when an alternative contention of the assessee had to be dealt with to dispose of the controversy between the parties which constituted the subject matter of R. C. No. 26 of 1953. To comply with the directions given in C. M. P. No. 7015 of 1956 a statement of the case has been submitted which has been separately numbered as R. C. No. 73 of 1957 but the questions that arise both in R. C. Nos. 26 of 1953 and 73 of 1957 relate to the same set of assessment proceedings and, as we said, they are really alternative positions to be considered before the questions at issue between the assessee and the department are ultimately disposed of.

(2.) IT is rather unfortunate that the specific findings required have not been recorded in the statement of the case submitted in R. C. No. 73 of 1957. The department filed T. C. M. P. No. 41 of 1959 to call upon the Appellate Tribunal to submit a further statement of the case with reference to the questions which they were directed to refer to this court in C. M. P. No. 7015 of 1956. Learned counsel for the assessee took time for consideration and eventually represented that the assessee was not opposing the application to call for a further statement of the case.

(3.) AS we said, the position in these cases is similar to that we have to consider in R. C. Nos. 26 of 1953 and 73 of 1957. In calling for a further statement of the case in R. C. No. 73 of 1957 we have outlined the scope of the enquiry and the need for further findings. In this case also, R. C. No. 17 of 1957, there will be a direction calling upon the Tribunal to submit a further statement of the case. It should be needless to set out over again what we set out in our order with reference to R. C. No. 73 of 1957. In this case also the further statement of the case should be submitted within six weeks from the date of receipt of the record by the Tribunal.