1999 (8) TMI 16

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... seeks a direction to the Income-tax Appellate Tribunal (for short "the Tribunal"), to state the case and refer the following questions, stated to be of law, in respect of the assessment year 1983-84, arising out of ITA No. 3603 (Delhi) of 1991, for the opinion of this court : 1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the case, the Income-tax Appellate Tribunal has not erred in not giving a specific finding or direction in regard to the income escaping assessment through bogus purchase so as to enable the Assessing Officer to reopen the assessment under section 150 when the factum of bogus purchases was staring in the face of the reassessment order which was the subject-matter of appeal ? 4. Whether, on the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....irection of the Commissioner of Income-tax under section 263 of the Act, on points which were not subject-matter of action by the Commissioner. While concurring with the view taken by the Commissioner of Income-tax (Appeals) that the issue of bogus purchases not being a point at issue in the order under section 263 of the Act, the Assessing Officer should not have raised the said point again while....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rt could be had to the other provisions of the Income-tax Act. In our opinion, the Commissioner of Income-tax (Appeals), has rightly deleted the addition of Rs. 13,77,563 on account of 'bogus purchases'." It is evident from the afore-extracted order of the Tribunal that none of the questions proposed by the Revenue touches upon the main issue with regard to the jurisdiction of the Assessing Off....