HANMANTRAM RAMNATH Vs. COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) THIS reference must go back to the Appellate Tribunal for the finding of further facts. As this is the second reference we have been constrained to send back out of the last ten which have come before us, and as in these cases not only is public time and money wasted, but there is also obviously a hardship) cast upon the assessees, it is in my opinion necessary that certain matters should be stated for the guidance of the Appellate Tribunal in preparing future cases.

(2.) SECTION 66 of the Indian Income-tax Act is the section under which these references are made, and by Sub-section (1) of that section it is provided: Within sixty days of the date upon which he is served with notice of an order under Sub-section (4) of SECTION 33, the assessee or the Commissioner may, by application in the prescribed form, accompanied where application is made by the assessee by a fee of one hundred rupees, require the Appellate Tribunal to refer to the High Court any question of law arising out of such order, and the Appellate Tribunal shall within ninety days of the receipt of such application draw up a statement of the case and refer it to the High Court. Pausing there for a moment, it is to be observed that all that is to be referred to the High Court is a question of law. Sub-section (4) of SECTION 66 is as follows: If the High Court is not satisfied that the statements in a case referred under this section are sufficient to enable it to determine the question raised thereby, the Court may refer the case back to the Appellate Tribunal to make such additions thereto or alterations therein as the Court may direct in that behalf.

(3.) I desire to add that considerably more care must be taken in drawing up these cases, and that there should either be a paragraph or paragraphs in the case itself, which sets out findings of fact as such, or, if such findings have been properly set out in the judgment, then there is no reason why they should not be incorporated in the case by reference by stating that the material facts are sufficiently found and set out in such and such a paragraph or paragraphs of the judgment. But the present practice of mixing up together allegations of fact and statements of fact with arguments and questions of law, makes it very difficult, if not impossible, for this Court to deal with any reference which is submitted in that form.