COMMISSIONER OF INCOME TAX Vs. MOTILAL R MINDA

JUDGEMENT

(1.) HEARD learned counsel for the petitioner. No one appeared on behalf of the respondent in spite of service.

(2.) THIS is an application under Section 256(2) of the Income-tax Act, 1961 (for short "the Act of 1961"), for directing the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, to state the case and refer the following question of law said to be arising out of the Tribunal's order in I. T. A. No. 200/ JP of 1991, dated February 2,1995, relating to the assessment year 1987-88 : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is legally justified in allowing deduction under Section 80HHC on the counter sales in India to the foreigners, which are not subjected to customs clearance, ignoring the specific provisions of Section 80HHC(4A) of the Income-tax Act ?"

(3.) THE correctness or the erroneous nature of the order passed by it in appeal is not a criterion for making a reference of a question of law which arises out of its order. An interpretation of a statute or construction of a document ordinarily is considered to be a question of law and requires to be referred by the Tribunal to the High Court for its opinion if sought by any party to the order passed by it. However, any such application for making a reference can be refused on the ground, if the answer to such question is self-evident and no other view is possible or the question of law stands concluded by the decision of the Supreme Court.