1989 (12) TMI 354

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....gabati Prasad Banerjee, J. The following question of law has been referred to this Court by the Tribunal under section 256(1) of the Income-tax Act, 1961 ('the Act'): "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the order of Inspecting Assistant Commissioner to the extent of the mistake in calculating the amount disallo....

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.... made certain addition under section 44C. The assessee preferred an appeal before the appellate authority and the appellate authority had considered the scope and applicability of the section 44C extensively. When the matter brought before the Tribunal, the Tribunal also found that: "In these circumstances, we got hold of the relevant part of the order from the file of the department. The....

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....e was a question of merger. 5. This point has been considered in the judgment of this Court in the case of Hindustan Aluminium Corpn. Ltd. v. CIT [1989] 178 ITR 741. There this question was fully discussed and it was held that the appellate authority did not take into consideration that part of the assessment order because that particular part of the order was not appealable or for any reason w....