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of <h1>Court directs Tribunal to consider legal expenses under Income-tax Act, 1961</h1> The court partially allowed the application, directing the Tribunal to refer the question of law regarding legal expenses not relating to income-tax ... Advance Tax, Reference Issues:1. Interpretation of legal expenses not relating to income-tax matters under section 80VV of the Income-tax Act, 1961.2. Justification of levying interest under section 216 of the Act without providing an opportunity to object during section 144B proceedings.Analysis:1. The petitioner sought to raise eight questions under section 256(2) of the Income-tax Act, 1961, for the assessment year 1977-78. However, notice was limited to questions 3 and 7, which dealt with legal expenses and the levy of interest. The court found that question 7 regarding the levy of interest under section 216 did not arise from the Tribunal's order as it was not argued before the Tribunal. The Tribunal had remanded the issue of interest levy for fresh adjudication, and hence, the court held that the question did not arise from the order.2. Regarding question 3 on legal expenses, the court noted that one item of expense was related to income-tax matters and covered by section 80VV. However, the other expense of Rs. 33,802 was contended by the assessee to not relate to income-tax matters and not covered by section 80VV. The Tribunal had not given a finding on this contention. The court referred to the Supreme Court's decision in CIT v. Scindia Steam Navigation Co. Ltd., stating that when a question of law is argued but not dealt with, it could be said to arise from the Tribunal's order. The court disagreed with the respondent's argument that the question did not arise in the form raised and directed the Tribunal to refer the question of law on whether the legal expenses were covered by section 80VV.In conclusion, the court partially allowed the application, directing the Tribunal to refer the question of law regarding the legal expenses to the court for further consideration.
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