TMI Blog1993 (2) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... aid that the High Court was not justified in dismissing the application under section 256(2). - - - - - Dated:- 18-2-1993 - B. P. JEEVAN REDDY. and N. VENKATACHALA. JUDGMENT This appeal is preferred by the assessee against an order of the Bombay High Court refusing to direct the Tribunal to state the following questions of law under section 256(2) of the Income-tax Act, 1961 : " (1) Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion to dyeing masters, purchase officers, etc., when in fact the Tribunal had accepted in general the position that such practice is prevalent in the colours and chemicals business ? " The assessee is a private company engaged in manufacture of chemicals and dyes. In the assessment relating to the assessment year 1973-74, it claimed deduction in respect of a sum of Rs. 16,831, stated to have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee approached the High Court under section 256(2)and, on refusal by the High Court, it has filed this appeal. A perusal of the Tribunal's judgment shows that it has found as fact that the assessee has failed to establish that the said amount was expended by it for the purpose indicated by it. This finding is based upon more than one circumstance. The Tribunal has observed that not only has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law sought to be raised by the assessee do not arise. Question No. 1 is based upon the assumption that such payments are proved when it was not. We may also point out that none of the three questions suggested by the assessee seek to question the finding of fact recorded by the Tribunal. In the circumstances, it cannot be said that the High Court was not justified in dismissing the applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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