2015 (12) TMI 1509

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..... C. Both these Appeals under Section 260A of the Income Tax Act, 1961 (the Act), challenges the common order dated 8th March, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal), relating to Assessment Years 1989-90 and 1990-91. 2. By the impugned order, the Tribunal dismissed the reference application filed by the Revenue consequent to order of this Court under Section 256(2) of th....

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....unal to refer the question of law as raised by the Revenue to the Court for its consideration; (b) Accordingly, the Tribunal prepared a statement of case. However, in the absence of necessary annexures being submitted by the Revenue for over a period of five years, the Tribunal was unable to refer question of law for consideration of this Court. Accordingly, by the impugned order, the Tribunal re....

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....ments already filed from annexures to the case, as the Tribunal may direct and in case the party responsible for filing defaults, the Tribunal may send the statement to the High Court without annexures." Accordingly, it is submitted that the question of law as proposed is substantial and merits admission. 5. However, before dealing with the proposed question of law, a more fundamental issue of m....