1972 (3) TMI 3 - SC - Income Tax

Supreme Court directs Tribunal to submit questions to High Court in expenditure-tax case

The Supreme Court allowed the appeal, directing the Tribunal to submit two questions to the High Court of Calcutta in the assessee's expenditure-tax case. ... Whether there was any material before the Tribunal on which it could add a sum as the marriage expenses incurred by the assessee - Whether the conclusion of the Tribunal that in addition to the expense admitted by the assessee, a further expense at a lump figure has been incurred on account of the marriage expenses was based on conjectures, suspicions and surmises and on a failure to consider the relevant evidence on record - Tribunal is directed to submit to the High Court the above questions The Supreme Court allowed the appeal and directed the Tribunal to submit two questions to the High Court of Calcutta regarding the assessee's expenditure-tax case. The High Court's dismissal of the assessee's application was set aside as it was incongruous with the Tribunal's findings in the income-tax proceedings. The Tribunal was instructed to submit the questions within three months.