VARIETY HOSIERY MILLS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE petitioner Mesrs Variety Hosiery Mills, Ludhiana has approached this Court seeking a mandamus in requiring the Tribunal, Chandigarh Bench. Chandigarh to state its case and refer question of law said to arise therefrom in the fact and circumstances mentioned hereafter.

(2.) THE petitioner is a registered firm and carries on business of manufacturing woollen hosiery goods. It transacts business in local as also in foreign markets. As a regular assessee assessed to income tax, it filed its return for the asst. yr. 1969-70. Undisputedly while framing assessment against the petitioner, the IT Authorities had resort to the provisions of s. 145 (2) of the IT Act, 1961. The ITO framed an assessment against the petitioner. On challenge, the petitioner obtained substantial relief in appeal before the AAC. Aggrieved against the said order, the petitioner as also the Revenue filed cross appeals. The appeal of the petitioner was dismissed by the Tribunal and that of the Revenue allowed. However, the said order was later rectified by the Tribunal in proceedings under s. 254 (2) of the Act. Thereafter, the liability of the petitioner remained figuring on two counts :

(3.) CONCEDEDLY , there is no positive assertion in the petition that the copies of these orders were part of the file. We have been taken through the various orders passed by the IT authorities and we do not find any reference, made even remotely, thereto or at the askance of the petitioner. We cannot even otherwise assume that these orders were pressed into service by the petitioner for there is not even such trace on the present record to justify that stance. It seems that the petitioner is now trying to improve its case. As rightly observed by the Tribunal, no question of law arose in the circumstances and none could be suggested to us in the facts and circumstances of the case; the matter having been decided by the Tribunal on evidence and inferences and conclusions drawn therefrom.