1992 (1) TMI 30

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....essee to income-tax and also the Revenue, the Income-tax Appellate Tribunal, Cochin Bench, has referred the following three questions of law, for the opinion of this court : " (1) Whether, on the facts and in the circumstances of the case and in the light of the finding that the assessee had the liability to pay rent from August 11, 1972, and the rent of Rs. 4,000 is quite fair, the Tribunal wa....

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....gust 8, 1989. We heard counsel. In the appellate order dated July 21, 1980, the Income-tax Appellate Tribunal has made reference to the following documents: (1) Lease deed entered into between the assessee-company and the owners dated April 3, 1970 ; (2) Agreement entered into between the assessee-company and the owners dated August 11, 1972 ; (3) Resolution passed by the assessee-c....

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....ose those documents as annexures along with the statement of the case. Since we are not in a position to give a satisfactory decision in the absence of the above four documents, the only alternative left to us is to direct the Appellate Tribunal to forward a supplementary statement of the case to this court. We, therefore, in exercise of the powers vested in this court under section 258 of the Inc....