9911796707
TMI Blog2010 (9) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... come Tax Appellate Tribunal, Chandigarh Bench (hereinafter referred to as 'the Tribunal') has referred the following questions of law for opinion of this Court under Section 256 (1) of the Income Tax Act, 1961 (for short 'the Act') arising out of its consolidated order dated 11.3.1993 in I.T.A.No.528/Chandi/88, in respect of the assessment year 1984-85:- "1. Whether on the facts and in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim of the assessee that the money was collected on behalf of the Haryana Seed Certification Agency and thus, was not income of the assessee was rejected. On appeal, the Appellate Authority upheld the plea of the assessee. It was held that the money was collected by the assessee only as an agent and was not revenue receipt in its hands. This finding was affirmed by the Tribunal. 3. The As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of inspection and registration fees. The assessing officer had made the said addition on the ground that the money was received by the assessee and it was a revenue receipt. 17. The ld. counsel for the assessee has argued that the collection made by the assessee by way of inspection and registration fee was not trading receipt but was collection for an on behalf of the Haryana Seeds Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee-corporation. A certificate to this effect has been placed at page 63 of the paperbook. In view of the above, there is no force in ground No.4 of the Revenue and it is, therefore, rejected." 5. From the findings extracted above, it is clear that the assessee received the amount in question on behalf of Haryana Seeds Certificate Agency, which was an independent and statutory body of Ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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