TMI Blog1990 (8) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 256(2) of the Income-tax Act, 1961, requesting that the Income-tax Tribunal be directed to refer to this court the various questions formulated in para 6 of the application. The said questions read as under : " (1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in its order on miscellaneous application in cancelling the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of the deemed income of the assessee ? (4) On the facts and in the circumstances of the case, when the additions to the assessee's income were confirmed in appeal before the Income-tax Officer and by the Commissioner of Income-tax in revision and the assessee has not filed any cross-appeal or cross-objection before the Income-tax Appellate Tribunal as regards the quantum of addition, whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two appeals before the Appellate Assistant Commissioner of Income-tax, Sholapur. The Appellate Assistant Commissioner of Income-tax came to the conclusion that the above-referred orders passed by the Income-tax Officer were without jurisdiction on the ground that the Inspecting Assistant Commissioner alone had jurisdiction to impose penalty. Against the orders passed by the Appellate Assistant Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion thereof on a valid ground, if any. At a later stage, i.e., on June 24, 1985, the Income-tax Officer, A-Ward, Sholapur, filed a miscellaneous application being Miscellaneous Application No. 11/PN/ 1984 for rectification of the order of the Tribunal dated February 29, 1984. The Tribunal has held that no case for rectification was made out and that the different paragraphs of the Tribunal's judg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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