1991 (4) TMI 83

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..... poles to the Kerala State Electricity Board in the course of about five years. In arbitration proceedings, he was awarded an amount of Rs. 6,08,578 by an award dated November 17, 1977. According to the assessee, this related to electric poles supplied during the accounting years corresponding to the assessment years 1974-75 to 1978-79. He had, therefore, apportioned this amount with reference to t .....

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..... , the petitioner-assessee has filed this application for compelling reference of certain questions of law stated to arise out of the order of the Tribunal. We do not find any question of law arising for decision in this case. Admittedly, the entire amount of Rs. 6,08,578 was received during the accounting year relevant to assessment year 1978-79. This was for the value of the electric poles which .....

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..... e the Tribunal as well. The Tribunal, after consideration of the facts, came to the conclusion that there is no truth in this case of the assessee. The complaint about double taxation appears to be more imaginary than real. Even otherwise, if the income is liable to be taxed in the year 1978-79, the fact that it was wrongly assessed in some other year will not enable the assessee to contend that t .....

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