Incomplete statement of case required supplementary record before the tax reference could be answered

The existing record was held insufficient to answer the reference because the statement of case omitted the full text of the lease deed, related agreements and the resolution relied on in the Tribunal's order. As the referred questions could not be satisfactorily decided on the incomplete materials, the Tribunal was directed under section 258 of the Income-tax Act, 1961 to forward a supplementary statement of the case setting out those four documents in full.

---

---

Issues: Whether the reference could be answered on the existing record when the statement of case omitted the full text of the lease deed, agreements and resolution referred to in the Tribunal's order, and whether the Tribunal should be directed to furnish a supplementary statement of the case.

Outcome: The existing materials were found insufficient for a satisfactory decision on the referred questions, and the Tribunal was directed under section 258 of the Income-tax Act, 1961 to forward a supplementary statement of the case incorporating the four documents in full.

---