2016 (3) TMI 970

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....Officer. In an appeal carried by the assessee to the Tribunal the Tribunal was of the opinion that the assessee deserved the benefit under Section 10(22A). The revenue applied for reference, which was refused by the learned Tribunal. The revenue, in the circumstances, came up before this Court under Section 256(2) of the Act. The application was taken up for hearing on 16th July, 1997 when a Division Bench of this Court issued Rule calling upon the assessee to show cause why the Income Tax Appellate Tribunal "D" Bench, Kolkata should not be directed to draw up a statement of case and to refer the case to this Court for determination of the question of law indicated therein as follows:- "1) Whether on the facts and in the circumstances of t....

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....supports it. The certificate from the Assistant Labour Commissioner-cum-Deputy Chief Inspector of Plantation, Tinsukia and Medical Inspector of Plantation, Tinsukia, which is in page-30 of the Paper Book also clearly states that the assessee is maintaining and conducting free medical and hospital facilities for both the tea garden labourers and their families as well as for the inhabitants of surrounding areas since 1985. Therefore, considering the totality of facts and circumstances, we hold that authorities were not justified in denying exemption to the assessee u/s.10(22A) of the I.T. Act for both the years, and accordingly we would direct them to grant exemption." Mr. Kapoor contended that the finding on a question of fact, recorded by....