COMMISSIONER OF INCOME TAX Vs. ALAGUSUNDARAM CHETTIAR L

JUDGEMENT

(1.) THE Commissioner of Income-tax, Madras, applied to the Income-tax Appellate Tribunal, Madras Bench, under Section 66(1) of the Indian Income-tax Act, 1922, for referring the following two questions of law for the opinion of this court:

(2.) THE Income-tax Appellate Tribunal stated a case and referred only the first question of law to this court. In its view, the question as framed was comprehensive enough to include the second question of law raised by the revenue in the reference application. However, the revenue approached this court under Section 66(2) of the Indian Income-tax Act, 1922, for a direction to the Tribunal to refer the second question also to this court. This court by its order dated February 8, 1973, directed the Tribunal to draw up a statement of the case and refer to this court the second question also. It is thereafter the Tribunal has referred the second question and this reference has been numbered as T.C. No. 221 of 1974, while the reference of the first question has been numbered as T.C. No. 418 of 1971. THE result is that both the tax cases are concerned with the same order of the Income-tax Appellate Tribunal and the two questions separately covered by the two cases also arise out of the same order of the Tribunal.

(3.) SECTION 2(6A)(e), so far as is relevant, is as follows: