1992-VIL-51-SC-DT
Equivalent Citation: [1993] 199 ITR 606 (SC)
Supreme Court of India
Civil Appeals Nos 901 and 902 of 1980.
Date: 08.10.1992
MARTIN BURN LIMITED
Vs
COMMISSIONER OF INCOME-TAX
For the Appellant : Vibhu Bakhru , Ms. Anuradha Dutt , Ms. Vijayalaxmi Menon and Ms. L. Mridula Ray, Advocates
For the Respondent : B. S. Rajappa and Ms. A. Subhashini, Advocates
BENCH
J. S. VERMA AND DR. A. S. ANAND JJ.
JUDGMENT
DR. A. S. ANAND J. -
These appeals were filed on a certificate of fitness granted by the High Court of Calcutta, vide order dated November 29, 1978, in Income-tax Reference No. 292 of 1975.
In a reference under section 256(1) of the Income-tax Act, 1961, the following question was referred for the opinion of the High Court (see [1978] 114 ITR 939, 940) :
" Whether, on the facts and in the circumstances of this case, the Tribunal was justified in law in restoring the appeals once again to the file of the Additional Commissioner of Income-tax, West Bengal-I, Calcutta, for passing fresh orders under section 263 of the Income-tax Act, 1961, after making further investigation ? "
After detailed discussion, Sabyasachi Mukharji J. (as his Lordship then was), speaking for the Bench, held that the Tribunal had power to make the remand in the manner it had done. The question was answered in the affirmative and in favour of the Revenue.
After hearing learned counsel for the parties, we are of the opinion that the answer rendered by the High Court of Calcutta to the question referred, to it is unexceptionable and the view of the High Court is in consonance with the law laid down in Hukumchand Mills Ltd. v. CIT [1967] 63 ITR 232 (SC) and in Civil Appeals Nos. 2735 and 2736 of 1977 decided on September 24, 1992 (CIT v. Assam Travels Shipping Service [1993] 199 ITR 1).
Consequently, both the appeals fail and are dismissed. There shall be no order as to costs.
Appeals dismissed.
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