Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2006 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (1) TMI 98 - HC - Income TaxJurisdiction of the High Court in a reference - "Whether, Tribunal erred in law in not holding that the amounts of sales tax on printing receipts collected by the assessee formed part of the assessee's trading receipts - In the instant case, the issue is whether the addition can be made under section 43B of the Act or not. – Above question of law raised by the Revenue deals only with the question whether sales tax collected but not paid would form part of the business or trading receipts. The question raised does not bring out the real controversy in issue. It does not deal with the real issue. It is well-settled law that the jurisdiction of the High Court in a reference is in the nature of advisory jurisdiction and only such issues can be and are answered as arise properly on the facts and the questions referred to the High Court. The Revenue in the appeal did not bring out the real controversy in this case. In view of the above, we return the question referred to us unanswered.
|