JUTHARAM JANKIDAS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) -

(2.) THIS is a reference on behalf of the assessee by the Income-tax Appellate Tribunal asking for the opinion of the Court of the following question of law : "Under the circumstances of the case whether the litigation expense of Rs. 9,606 incurred during the accounting year for recovery of previous due from Sardar Kartar Singh is an allowable deduction in law in computing the profits of the accounting year ?" I desire to observe that the statement of the case by the Appellate Tribunal is extremely unsatisfactory. We had considerable difficulty in finding out the true facts relevant to the question which requires an answer. The only paper which has been printed in the paper book is the statement of the case by the Tribunal. Neither the assessment order nor the appellant order has been printed. Accordingly we adjourned the hearing of the case to enable the learned standing counsel for the Income-tax department to produce these two papers. He has produced extracts from the appellate order and the order of the Income-tax Tribunal by which they refused to give him substantial relief. He was unable to produce the order of assessment. It is desirable that the paper book which is prepared for our use must contain the following papers; otherwise an adjournment of the hearing in order to get those papers would necessarily result in harassment to the parties

(3.) THE order of the High Court in case the tribunal is directed to state a case.