JUDGMENT
Thanikkachalam, J.
1. At the instance of the Department, the Tribunal has referred the following question for the opinion of this Court under s. 256(1) of the IT Act, 1961 :
“Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that a disallowance of Rs. 40,000 (against Rs. 1,20,000 disallowed by the ITO) under commission payments would be sufficient ?”
2. In the asst. yr. 1979-80, the assessee-company was engaged as shipping agents. For the asst. yr. 1979-80, the assessee claimed commission payment of Rs. 6,05,336, out of which the ITO disallowed 20 per cent, i.e., Rs. 1,20,000, for the same reasons as for the earlier years. On the assessee’s appeal, the CIT reduced the disallowance to Rs. 40,000 referring to his predecessor’s order for the asst. yr. 1978-79, as also the order of the Tribunal for the earlier years. On the Department’s further appeal, the Tribunal upheld the CIT’s disallowance for the reasons given by it.
3. Before us, learned standing counsel for the Department submitted that in the earlier years, this Court was pleased to remit back this issue for fresh consideration and, therefore, this assessment year also it should be remitted back for fresh disposal.
4. In the order of the Tribunal, it is stated that the payments including the assessee’s employees canvassed the business and commission was paid to them for the overtime, and reimbursement was made to meet the incidental expenses. In the asst. yr. 1975-76, the commission paid was Rs. 4,94,530. The ITO disallowed a sum of Rs. 4,94,530; the CIT(A) disallowed a sum of Rs. 2,47,265 and the Tribunal has disallowed a sum of Rs. 25,000. In the year 1976-77, out of Rs. 5,11,741 commission paid, the ITO disallowed a sum of Rs. 5,11,741, but the CIT(A) disallowed a sum of Rs. 25,000 and the same was accepted by the Tribunal. In the asst. yr. 1977-78, out of the commission payment of Rs. 6,29,930, the CIT(A) disallowed a sum of Rs. 35,000, which was accepted by the Tribunal. So also in the asst. yr. 1978-79, out of Rs. 6,49,306 commission paid, the CIT disallowed a sum of Rs. 35,000, which was accepted by the Tribunal. In the present case, for the asst. yr. 1979-80 towards the commission payment of Rs. 6,05,336, the CIT(A) disallowed a sum of Rs. 40,000 and the Tribunal has accepted the same. In each year what would be the expenditure incurred for commission payment depends upon the facts arising in that year. Considering the various facts as stated in the order, the Tribunal has accepted the disallowance of Rs. 40,000 as made by the CIT(A) as reasonable. This conclusion was arrived at on the basis of fact arising in the assessment year under consideration. Since, no change of circumstance was shown to us to deviate from the conclusion arrived at by the Tribunal, which was based upon the order passed by the CIT(A), we do not want to interfere with the order of the Tribunal. Accordingly, we answer the question referred to us in the affirmative and against the Department. No costs.