Delhi H.C : Whether, on the facts and in the circumsstances of the case, the Tribunal was right in holding that the assessee family did not conceal the particulars of its income by confirming the order of the AAC ?

High Court Of Delhi

CIT vs. Chet Ram & Ors.

Sections 148, 254, 271(1)(c), 256(2)

B.N. Kirpal & C.L. Chaudhry, JJ.

IT Case No. 128 of 1987

11th July, 1989 

Counsel Appeared

P.N. Misra & R.C. Pandey, for the Revenue : None, for the Assessee

KIRPAL, J.:

In this petition under s. 256 (2) of the IT Act, 1961, the petitioner is seeking reference of two questions of law to this Court.

2. For the view that we are taking, it is not necessary to refer to the facts in any great detail. The assessment year in question is 1969-70. For the earlier asst. yr. 1967-68, similar questions of law were sought to be raised and by judgment dated July 16, 1987, passed in ITC Nos. 158 of 1986 and 163 of 1986, (CIT vs. Chet Ram & Sons (1987) 66 CTR (Del) 188 : (1988) 174 ITR 177 (Del)), two questions of law, which were similar to the questions sought to be raised in the present case, were directed to be referred to this Court.

3. Following the said decision, we direct the Tribunal to state the case and refer the following two questions of law to this Court:

“(1) Whether, on the facts and in the circumsstances of the case, the Tribunal was right in holding that the assessee family did not conceal the particulars of its income by confirming the order of the AAC ?

(2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in annulling the proceedings of the assessment initiated under s. 148 of the IT Act by confirming the order of the AAC ? “

There will be no order as to costs.”

[Citation :180 ITR 256]

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