COMMISSIONER OF INCOME TAX Vs. TRIBENI TISSUES LTD

JUDGEMENT

(1.) IN this reference under s. 256(2) of the IT Act, 1961, for the asst. yr. 1980-81, the following question of law has been referred to this Court :

(2.) WE, however, find that the Tribunal has drawn up a statement of case giving facts relating to an altogether different question which is not the subject-matter of this reference at all and that too for two different assessment years. The present reference relates to the asst. yr. 1980-81, whereas the Tribunal submitted the statement of case relating to the asst. yrs. 1979- 80 and 1980-81 arising out of other proceedings. It appears to us that the Tribunal did not apply its mind when the statement of case was prepared nor did the Revenue assist the Tribunal in making a correct statement of case.

(3.) IN view of the discharge of the aforesaid rules, there is no scope for preparing any statement of case by the Tribunal on the question of relief under s. 80J of the Act for the asst. yrs. 1979-80 and 1980-81.