9911796707
TMI Blog1994 (5) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue seeks a direction to the Income-tax Appellate Tribunal to state a case and refer the following question, stated to be a question of law, arising out of Income-tax Appeal No. 298/(Del) of 1989, pertaining to the assessment year 1987-88, to this court for opinion : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in setting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ises out of the order of the Tribunal. The assessee-firm is engaged in the manufacture of rotary fillers and automatic piston operated filling machines and various kinds of other pharmaceutical machines. During the course of assessment proceedings for the relevant assessment year, the Income-tax Officer noticed that the assessee had made a claim of Rs. 1,76,853 on account of commission payable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst him. The Income-tax Officer was of the view that the liability claimed by the assessee in respect of commission payable to Chandran was indeterminate till the proceedings initiated by the assessee and Chandran in the Delhi High Court had concluded. Accordingly, the said claim of Rs. 1,76,853 was disallowed and the amount was added back to the income of the assessee. In the assessee's first a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suit. The Revenue's application under section 256(1) of the said Act has been dismissed by the Tribunal on the ground that its finding is based on facts. Hence the present application. Mr. Rajendra, learned counsel for the Revenue, has contended before us that the findings recorded by the Tribunal that : (1) a balance of Rs. 1,76,853 remained due from the assessee to Chandran, (2) in the suit th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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