TMI Blog1985 (8) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter was posted for being mentioned on July 5, 1985, and July 12, 1985. We have heard counsel for the parties further on the question whether the certificate to be issued can be restricted to some questions only or it will relate to the judgment in the case referred ? Nineteen questions relating to the assessment years 1970-71 and 1971-72 were referred by the Tribunal for the opinion of the High Court, questions Nos. 1 to 7 at the instance of the Revenue and questions Nos. 8 to 16 at the instance of the assessee. Four were answered in favour of the Revenue and thirteen in favour of the assessee. In view of the decisions on these, two questions were considered as academic. In its application, the Revenue has canvassed the correctnes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, not disputed that the questions regarding depreciation for a well and computation of perquisites, viz., questions Nos. 1 and 7, do not raise substantial questions of law. The computation of capital employed for the purpose of grant of relief under section 80J read with rule 19A in this case involves questions of law which arise in a large number of cases and there is no decision of the Supreme Court on those aspects. In our opinion, this is a fit case in which a certificate for appeal under section 261 shall issue. Is it necessary, even after reaching a conclusion that this is a case for issue of a certificate to consider each question and record reasons as to whether a substantial question of law is involved in any case and restrict t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and, therefore, grant of a certificate in a case, merely because a question of law is involved, would make every case a fit one for appeal. It held that where in the proposed appeal, a question of great public or private importance arises, there is a right to a certificate. The various Privy Council cases referred to by the Supreme Court may be noticed. In Delhi Cloth and General Mills Co. Ltd. v. CIT, AIR 1927 PC 242, the Privy Council referred to the provisions of sections 109(c) and II 0 of the Code of Civil Procedure, which provide for grant of certificate for appeal in civil matters. Value of the subject-matter was one of the criteria for grant of a certificate. In a judgment of affirmance by the High Court in appeal, it was neces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... general principles. In the case before the Supreme Court, the High Court had certified that it was a fit case for appeal to the Supreme Court without giving any reasons. The Supreme Court, after referring to the aforesaid Privy Council cases and article 133 of the Constitution of India, observed that, in certifying a case under the Income-tax Act as a fit one for appeal, the High Court shall set out the question of law which they regard as of great public or private importance which falls to be decided by the Supreme Court. The decision of the Supreme Court or any of the decisions of the Privy Council referred to, have not held that the certificate or the scope of the appeal should be restricted to the questions considered as important by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be a reason and this had already been held by the Supreme Court. In the present case, the question of law regarding the validity of the retrospective effect given to rule 19A is already decided by the Supreme Court, though after the judgment in this case. Hence, it cannot be said that the said question of law still requires a determination by the Supreme Court. But, it cannot be denied that this is a fit case as the application for certificate has been made within the time prescribed and the appeal by certificate is the only remedy for a party to get the judgment of this court corrected in the light of the subsequent decisions of the Supreme Court. This is one of the areas where a case may be otherwise fit for the grant of a certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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