AI Drafter 
TaxTMI 
TaxTMI 
2004 (7) TMI 55
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....ellate order passed in I.T.A. Nos. 1828, 1829 and 1831/Jp of 1995 in the case of the same respondent-assessee by a common order. The Reference Applications Nos. 5 of 1996, 4 of 1996 and 7 of 1996 under section 256(1) were all rejected by a common order dated February 24, 1997, along with RA No. 6/Jp of 1996. The questions raised in all the three reference applications are identical, and therefore, we propose to decide the three applications by a common order. The case has a chequered history of multiple rounds of litigations and since the question raised in these applications is already the subject-matter of a reference made to this court under section 256(1) by the Income-tax Appellate Tribunal at the earlier stage and is pending bef....
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.... of the order passed by the Tribunal, setting aside the assessment order and remanding the matter to the assessing authority for making assessment afresh in the light of the guidelines laid down by the Tribunal in that order. The guidelines laid down by the Tribunal for making fresh assessment order had given rise to questions of law which are the subject-matter of Reference Application No. 4 of 1992. The assessment orders originally framed under section 143(3)/148 for the assessment years 1972-73, 1973-74, 1974-75 and 1975-76 as well as the orders passed by the Commissioner of Income-tax (Appeals) by relying on the statement of account submitted by Mr. John Ashlyn of Salas, S.A., Geneva, were set aside by the Tribunal's order dated Febr....
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....nment of India Diplomatic and Consular Officers (Oath and Fees) Act, 1948, after seeing the originals from the said foreign national cannot be acted upon as evidence by the Income-tax Officer unless the original documents or the account books are produced or the author of the account books is produced for cross-examination by the assessee as demanded by him. In the present case, the bone of contention is that the Assessing Officer has made certain additions on the basis of information supplied by one Mr. John Ashlyn of Salas, S.A., Geneva. The said Mr. Ashlyn had supplied copies of the accounts of the assessee appearing in the books of M/s. Salas, S.A., Geneva, which were duly certified/attested by the Consul under the provisions of the ....
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....ifying the truthfulness and the correctness of the statement of Mr. John Ashlyn. The documents were also to be examined on the basis of which the additions have been made to the income of the assessee. The Tribunal earlier thereto has issued similar directions on June 1, 1989, in the case of H. C. Bader, where the assessment was also framed on the basis of very same material. It is for that reason, that certain questions of law were referred to this court which arose out of the order dated February 14,1990. Amongst other questions, the following questions were referred to this court: Whether the provisions of the CPC for issuing of summoning foreign national is possible under law under sections 75 and 77 read with Order 26, rule 5, CP....
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....ondent is right in his submission that answer in that case would be only one. While considering the application under section 256(2), the scope of inquiry is to see whether any question of law arises out of the order of the Tribunal and whether it has not become academic to the decision of the case in the present case. In the aforesaid circumstances, it cannot be said that the questions arising out of the order of the Tribunal have become of academic importance nor can it be said on admitted grounds that the questions of law do not arise from the order of the Tribunal. Accordingly, all the three applications under section 256(2) of the Income-tax Act, 1961, are liable to be allowed. However, we are of the opinion that the questions....