{"id":164998,"date":"1995-10-19T00:00:00","date_gmt":"1995-10-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-surinder-mohan-jalota-on-19-october-1995"},"modified":"2015-08-30T08:45:19","modified_gmt":"2015-08-30T03:15:19","slug":"commissioner-of-income-tax-vs-surinder-mohan-jalota-on-19-october-1995","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-surinder-mohan-jalota-on-19-october-1995","title":{"rendered":"Commissioner Of Income-Tax vs Surinder Mohan Jalota on 19 October, 1995"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Surinder Mohan Jalota on 19 October, 1995<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1996 220 ITR 313 P H<\/div>\n<div class=\"doc_bench\">Bench: R Sethi, K Kumaran<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> 1. After hearing counsel for the parties, we are of the opinion that the Income-tax Appellate Tribunal was not justified in rejecting the application of the Revenue for making reference to this court under Sub-section (1) of Section 256 of the Income-tax Act, 1961.\n<\/p>\n<p> 2. The question as to whether the assessee was entitled to the refund or not was admittedly pending adjudication before the Supreme Court. Rejection of the application of the Revenue amounted to denial of opportunity to the Revenue for getting the dispute raised adjudicated by the jurisdictional court. The ends of justice would have been met if the question of law, as projected in the petition, had been referred to this court for adjudication. This was more necessitated in view of the rival contentions of the parties regarding the applicability of the two judgments of the Supreme Court on the point raised before the Tribunal.\n<\/p>\n<p> 3. Under the circumstances, the application is allowed with a direction to the Tribunal to refer to this court the question of law raised by the Revenue, for adjudication and opinion of this court.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Commissioner Of Income-Tax vs Surinder Mohan Jalota on 19 October, 1995 Equivalent citations: 1996 220 ITR 313 P H Bench: R Sethi, K Kumaran JUDGMENT 1. After hearing counsel for the parties, we are of the opinion that the Income-tax Appellate Tribunal was not justified in rejecting the application of the Revenue [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-164998","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs Surinder Mohan Jalota on 19 October, 1995 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-surinder-mohan-jalota-on-19-october-1995\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax vs Surinder Mohan Jalota on 19 October, 1995 - Free Judgements of Supreme Court &amp; 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