MOTIRAM PASUMAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY this composite reference under Section 256(1) of the I.T. Act, 1961 (for short "the Act)", the Income-tax Appellate Tribunal has referred the following question for the opinion of this court, arising out of the order of the Tribunal passed in ITA No. 268(Ind)/80 ITA (No.) 269 (Ind)/80.

(2.) QUESTION arising out of the order in ITA No. 268(Ind)/80 :

(3.) NOW, in the question referred to us, the Tribunal has referred to the direction of the Government dated August 17, 1973, to charge a GP rate at 2% but we find that in the order of the Tribunal there is no reference to the direction of the Government dated August 17, 1973. From the order of the Tribunal, it does not appear that any such contention was raised before the Tribunal and the Tribunal has also not discussed the same. In regard to this matter the Tribunal held as follows :