1983 (7) TMI 8

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....by OZA J.-This is a reference made by the Income-tax Appellate Tribunal it the instance of the assessee and the questions referred are : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the income from commission, etc., at Rs. 45,631, Rs. 36,125, Rs. 21,685, Rs. 26,989, Rs. 26,035, Rs. 28,777 and Rs. 29,192, respectively, and fro....

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....)(a)(i) ? " Learned counsel for the parties submitted that in an identical reference made by the Tribunal earlier in Misc. Civil Case No. 556 of 1979, this court by its order dated October 19, 1982, has directed the Appellate Tribunal to submit a supplementary statement of case. The learned counsel for the parties stated that the situation in this reference is also identical as they submitted t....

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.... at by the Tribunal and in the statement of the case, the Tribunal is expected to state these findings so far as the facts are concerned. It is clear that no such findings have been stated in the statement of the case on the basis of which the provisions of section 80P(2)(a)(i) could be made applicable. Under these circumstances, therefore, in our opinion, it will be proper for the Tribunal to ....