1971 (8) TMI 21

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..... s is whether the High Court was justified in rejecting the application of the department to call for a statement of case from the Tribunal along with the question of law : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the provision in respect of additional super-tax under section 23A of the Indian Income-tax Act, 1922/section 104 of the .....

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..... ranco Indian Pharmaceutical Pvt. Ltd. To both these companies, section 23A of the Indian Income-tax Act, 1922, or its corresponding provision in the 1961 Act could be applied if the conditions prescribed therein are satisfied. It was found by the Tribunal that the provision was applied during the assessment year 1961-62. For the assessment year 1960-61 tax under section 23A was paid under a settle .....

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..... using to refer that question for the opinion of the High Court under section 27(1) of the Act, The High Court also erred in not calling upon the Tribunal to refer that question for its opinion along with a statement of case.  There is hardly any doubt that the question set out above did arise from the order of the Tribunal and that question is a question of law. For the reasons mentioned a .....

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