1964 (3) TMI 111

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.... R. L. Gulati JUDGMENT M.C. DESAI C.J.- This is a statement of a case submitted under section 66(1) at the assessee's instance by the Income-tax Appellate Tribunal requiring this court to answer the following question: "Whether on the facts and in the circumstances and on a true interpretation of the provisions of clause (ii) of sub-sections (2) of section 10 of the Income-tax Act,....

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....mitted the statement of the case. The deduction claimed by the assessee was under section 10(2)(ii) of the Income-tax Act. The assessee is admittedly a tenant of the godown and has admittedly undertaken to bear the costs of its repairs. It is also not in dispute that it has spent the amounts claimed by it on the three items. It would be entitled to deduct the amounts under section 10(2)(ii) if ....

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....r section 66(1); it cannot answer a question which was not mentioned in the application under section 66(1) itself. The application made by the assessee under section 66(1) is not placed before us and we do not know what questions it wanted to be referred to this court and whether the question actually referred by the Tribunal was not one of them. If it was, we have no jurisdiction to amend it by ....