TMI Blog1990 (9) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... Division of Vishwa Niryat Pvt. Ltd., Cochin, who were dealing in hill produce. Besides salary and bonus, the assessee was given commission at the rate of 5% on the net profit that accrued to the company arising out of the trade in such spices dealt with by the assessee. The assessee pleaded that he received such commission as per the terms and conditions of the employment letter dated November 5, 1976, and November 19, 1976, that he had to incur expenditure in connection with canvassing, organising and market report performance, etc., of spices to any agent or assistants engaged by him and so out of the total amount of Rs. 40,550 commission received during the year, his real or net income was only Rs. 11,924. Even this was disclosed only i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The decision in the case of K. I. Kuriakose, referred to by the Appellate Tribunal, came to this court along with a series of other cases and they are 1. T. R. Nos. 560 to 563 of 1985 and 1. T. R. Nos. 90 to 93 of 1986 - CIT v. Varghese Mathew [1991] 190 ITR 356. The said cases were disposed of by a Bench of this court by a common judgment dated October 12, 1989. This court found that the Appellate Tribunal had referred to innumerable decisions of various Tribunals, some of them conflicting in nature, before arriving at a conclusion. But, none of the decisions rendered by the various Benches of the Tribunal were available in the paper book, nor made available before us. It was further found, in the earlier cases, that the order of the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of K. I. Kuriakose. The order of the Appellate Tribunal is laconic and there are no positive or clear findings regarding the nature of the receipt of commission by the assessee, the legal basis under which the commission was received, the total amount received by the assessee and other aspects pertaining to his employment. So, in the circumstances disclosed in this case, we are unable to answer the question referred to this court precisely or satisfactorily. We decline to answer the question referred to this court; at the same time, we direct the Appellate Tribunal to restore the appeal to file and dispose of the matter in the light of the observations contained in the decision of this court in I. T. R. Nos. 560 to 563 of 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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