TMI Blog1965 (12) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... the case. We feel that it is not consistent with the advisory jurisdiction of a High Court under the Act that the Appellate Tribunal should attach to the statement of the case documents, other than the proceedings of the income-tax authorities, which are not mentioned and discussed either in its own appellate order or in the statement of the case. Suppose a dispute arises as to the interpretation of a document which is annexed in the manner above mentioned. If the High Court decides the dispute it would be deciding questions not decided by the Tribunal, and which the High Court would be incompetent to decide, under the Indian Income-tax Act. In the result we accept the appeal, set aside the order of the High Court of Rajasthan as far as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sai, on the other hand, contends that the appellant has not appealed as far as this item is concerned : and, therefore, before we attempt to answer the question, we must first see whether the appellant's appeal-covers this item. Mr. Desai refers us to the petition for leave to appeal to the Supreme Court, filed in the High Court, and says that there is no express mention of the item of Rs. 2,73,488. He is right as far as this is concerned, but the appellant apparently felt it was not necessary to mention expressly this item. Mr. Sastri points to paragraphs 12 and 13 of the petition which read as follows : " 12. That on account of applying the principle of accrual basis and allowing apportionment of profit between the manufacturing and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the submission of Mr. Sastri, we find that the Rajasthan High Court has omitted to consider the question of the taxability of this item. This item was exempted by the Appellate Tribunal. In this connection the Appellate Tribunal observed as follows : " . . . but the assessee would not be liable to tax in respect of goods sold by the assessee to the purchasers on railway receipts in the names of consignees. In respect of these goods, the delivery of the goods was in Bhilwara, the goods were appropriated there and not in British India and the title in the goods had passed in the Indian State and not in British India. The assessee cannot, therefore, be assessed on the amounts received by the assessee from consignees on railway receipts in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning of the High Court concerns the item of Rs. 1,14,687 in the year 1945-46 and Rs. 3,55,289 during the year 1946-47. These amounts had been received by the assessee by discounting hundies with the Bharat Bank, Bhilwara and the Rajasthan High Court held that the assessee was liable to tax in respect of these items not on receipt basis but on accrual basis. The item of Rs. 2,73,488 was not realised in Bhilwara by discounting of hundies but in other circumstances. Two courses are open to us in this appeal; either we should on the material here on the record decide whether Rs. 2,73,488 is taxable or not or remand the case to the High Court for decision. We have decided to take the latter course because the relevant facts in respect of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee's application under section 66(1) of the Act in respect of questions other than question No. 2, which was referred by the Tribunal at the instance of the appellant and, therefore, we feel a doubt whether these documents could safely be treated as relating to the item of Rs. 2,73,488. Before we conclude we must mention a matter of procedure. The Appellate Tribunal at the instance of the assessee attached a number of documents to the statement of the case, including the six documents mentioned above, but we find no mention of these documents either in the appellate order of the Appellate Tribunal or in the body of the statement of the case. We feel that it is not consistent with the advisory jurisdiction of a High Court under the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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