COMMISSIONER OF INCOME TAX Vs. LUBRIZOL INDIA LIMITED

JUDGEMENT

(1.) THE Department has sought to raise three further questions as questions of law by way of this notice of motion. The questions are :

(2.) THE Tribunal, it may be stated, has already referred to this court one question, namely :

(3.) THE three questions in respect of which this notice of motion is taken out by the Department arise out of the aforesaid order of the Tribunal on its miscellaneous application. The question, thus, is whether, as a result of the Supreme Court decision in Lohia Machines Ltd. : [1985]152ITR308(SC) , the appellate order of the Tribunal suffers from a mistake apparent from the record so that it could be rectified under the Act. The question, to say the least, is debatable as the Supreme Court admittedly did not consider the provisions as obtained before March 31, 1971. Under the circumstances, the questions of law sought to be referred cannot be raised in this reference. In any event, the real controversy between the Department and the assessee is covered by the question already referred. Notice of motion is, accordingly, dismissed.