KHIZAR MOHD Vs. INCOME TAX COMMISSIONER

JUDGEMENT

(1.) THIS is a petition under section 66 (2) of the Indian Income Tax Act praying that the Appellate Tribunal be asked to state the case and to refer to this Court certain questions of law which are alleged to have arisen out of the order of the Income Tax Commissioner dated 8th Bhadon, 2011.

(2.) KHIZAR Mohamman, petitioner, a resident of Kalamdanpora, Tashwan, Srinagar was running business in immoral traffic in Srinagar prior to Samvat year 1991. He was assessed to payment of income tax on an alleged income of Rs. 53,202 by the Income Tax Officer, Srinagar, by his order dated 10th Assuj, 2003 and was ordered to pay income tax of Rs. 5,19 for the assessment year 2003. He went up in appeal before the Finance Minister, Jammu and Kashmir, in accordance with the law as in force then. The appeal was transferred by the Finance Minister to the High Court to be heard by the Judge of the High Court designated as Income Tax Commissioner for the purpose of hearing Income Tax appeals. The Income Tax Commissioner dismissed the petitioners appeal by his order dated 8th Bhadon, 2011.The assessee filed a petition to the Finance Minister, Jammu and Kashmir, praying that certain questions of law arose out of the order of the Income Tax Commissioner and requested him to make a reference to this Court. Meanwhile by Act No. XLI of 1954 the jurisdiction of the Central Income Tax Departmant was extended over the State of Jammu and Kashmir. The petition, before the Finance Minister, in pursuance of the provisions of Act No. XLI of 1564, was transferred by the Finance Minister to the Income Tax Appellate Tribunal, Delhi. The Appellate Tribunal refused to make reference to this Court holding that the findings recorded by the Income Tax Commissioner were all findings of fact and no question of law arose out of the order of the Income Tax Commissioner.

(3.) IN this petition the question that falls for determination is whether or not the Income Tax Appellate Tribunal should be required to state the case and to refer to this Court certain questions of law which are said to have arisen out of the order of the Income Tax Commissioner dated 8th Bhadon, 2011. The Income Tax Officer, Srinagar, had held that the amount of Rs. 60,000 in the hands of assessee was his income. The learned Income Tax Commissioner came to the conclusion that the amount was imported from outside the State. It was observed by the learned Income Tax Commissioner: