MANAKLAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS order will also govern the disposal of Miscellaneous Civil Cases Nos. 212 of 1976 (Manaklal v. CIT), 213 of 1976 (Manaklal v. CIT), 214 of 1976 (Manaklal v. CIT) and 215 of 1976 (Manaklal v. CIT).

(2.) AS per orders passed in Miscellaneous Civil Cases Nos. 145 of 1971 (Mankalal v. CIT), 146 of 1971 (Manaklal v. CIT), 147 of 1971 (Manaklal v. CIT), 148 of 1971 (Manaklal v. CIT) and 149 of 1971 (Manaklal v. CIT), the Income-tax Appellate Tribunal, Indore, has referred the following two questions for the opinion of this court:

(3.) AFTER the decision of the Tribunal, the assessee unsuccessfully requested the Tribunal to draw up the statement of the case and refer the questions of law to this court for opinion. The Tribunal, by its order dated October 16, 1970, refused to refer the case to this court. The assessee then approached this court and as per orders passed in Miscellaneous Civil Cases Nos. 145/1971 to 149 of 1971, the Tribunal was directed to refer the aforesaid two questions of law to this court for its opinion. This is how the case has been referred to this court for opinion on the aforesaid two questions of law.