Back
2002 Supreme(SC) 79
2002(1) Supreme 197
SUPREME COURT OF INDIA
(From Allahabad High Court)
Syed Shah Mohammed Quadri and S.N. Variava, JJ.
Commissioner of Income-Tax, Bareilly -Appellant
versus
M/s. Kisan Sekhari Chini Mills Ltd. -Respondent
Civil Appeal No. 545 of 2002
(Arising out of SLP (C) No. 18985/2000)
Decided on 18-1-2002
Counsel for the Parties :
For the Appellant : Altaf Ahmad, Additional Solicitor General, Rajiv Tyagi, B.V. Balaram Das, Advocates.
For the Respondent : Rakesh Dwivedi, Senior Advocate, Vishwajit Singh and Ravi Kumar Verma, Advocates.
IMPORTANT POINT
The impugned question on incentive bonus is a referable question of law and it arises from order of Tribunal so it needs to be referred to the high Court.
Headnote:Income-Tax Act, 1961-Dispute about referable question of law from order of Tribunal to High Court-High Court holding that the question "whether on the facts and circumstances of the case, the Tribunal was legally justified in holding that the incentive bonus paid by the assessee is allowable under Section 37 if it is not admissible under specific Section 36(1)(ii) of the I.T. Act, 1961" is not a statable question of law-Whether correct? (No)-Appeal allowed accordingly.
Held : In our view the said question is a referable question of law and it arises from the order of the Tribunal so it needs to be referred to the High Court. We, therefore, direct the Tribunal to state the case and refer the above-mentioned question of law to the High Court. The appeal is accordingly allowed. No costs. (Para 5)
JUDGMENT
Syed Shah Mohammed Quadri, J.-Heard Mr. Altaf Ahmad, the learned Additional Solicitor General appearing for the appellants and Mr. Rakesh Dwivedi, the learned Additional Solicitor General appearing for the respondent.
2. Leave is granted.
3. This appeal is directed against the judgment and order of the High Court of Judicature at Allahabad in ITA No. 155/97 dated October 15, 1999 taking the view that the following question is not a statable question of law. The question reads as follows:
"Whether, on the facts and in the circumstances of the case the Tribunal was legally justified in holding that the incentive bonus paid by the assessee is allowable under Section 37 if it is not admissible under specific Section 36(1)(ii) of the I.T. Act, 1961?"
4. We have perused the order of this Court in Civil Appeal No. 3507 of 1998 dated July 24, 1988 as also the order of this Court in Special Leave Petition (C) Nos. 15305-15307 of 1987 dated May 11, 1988. We are of the view that the question for consideration by this Court in Special Leave Petition (C) Nos.15305-15307 of 1987 dated May 11, 1988 was a different question. The aforementioned question is directly covered by the order of this Court in Civil Appeal No. 3507 of 1998 dated July 24, 1998.
5. In our view the said question is a referable question of law and it arises from the order of the Tribunal so it needs to be referred to the High Court. We, therefore, direct the Tribunal to state the case and refer the above-mentioned question of law to the High Court. The appeal is accordingly allowed. No costs.
(N.K.R.) Appeal allowed accordingly.
***********
