{"id":255827,"date":"2005-04-28T00:00:00","date_gmt":"2005-04-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-smt-kiran-devi-kailashchand-on-28-april-2005"},"modified":"2019-01-08T05:43:48","modified_gmt":"2019-01-08T00:13:48","slug":"commissioner-of-income-tax-vs-smt-kiran-devi-kailashchand-on-28-april-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-smt-kiran-devi-kailashchand-on-28-april-2005","title":{"rendered":"Commissioner Of Income Tax vs Smt. Kiran Devi Kailashchand on 28 April, 2005"},"content":{"rendered":"
Madhya Pradesh High Court<\/div>\n
Commissioner Of Income Tax vs Smt. Kiran Devi Kailashchand on 28 April, 2005<\/div>\n
Equivalent citations: (2005) 198 CTR MP 243, 2006 286 ITR 612 MP<\/div>\n
Author: A Sapre<\/div>\n
Bench: D Verma, A Sapre<\/div>\n

ORDER<\/p>\n

A.M. Sapre, J.\n<\/p>\n

1. The decision rendered in this appeal shall also govern the disposal of IT Appeal No. 13 of 2001 [CIT v. Kirandevi Kailashchand], as both these appeals involve identical questions of law and secondly, they relate to same assessee, except the difference being that they arise out of two different assessment years.\n<\/p>\n

2. This is an appeal filed by the CIT under Section 260A<\/a> of the IT Act against an order dt. 26th Sept., 2000, passed by the Tribunal in ITA Nos. 454 & 455\/Ind\/1996. This appeal along with other connected one was admitted for final hearing on following question of law :\n<\/p>\n

“Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in setting aside the order of the AO and CIT(A) for both the years when the reference application under Section 256(1)<\/a> filed on questions of law against the quashing of order under Section 263<\/a> of the IT Act, 1961, is still undecided ?”\n<\/p>\n

3. Heard Shri R.L. Jain, learned senior counsel with Ku. Veena Mandlik for the appellant, and Shri B.K. Joshi and Shri H. Joshi, learned Counsel for respondent.\n<\/p>\n

4. Having heard learned Counsel for the parties and having perused the record of the case, we are of the considered opinion that appeal has no substance.\n<\/p>\n

5. In our considered view, the question of law framed does not arise out of the impugned order passed by the Tribunal. It is a settled principle of law that question of law framed at the instance of appellant in an appeal filed under Section 260A<\/a>, ibid must arise out of the order impugned in the appeal. It is only then this Court exercising powers under Section 260A<\/a> as an appellate Court gets jurisdiction to decide the question so framed. In other words, there has to be a first finding recorded by the Tribunal on the question framed against the appellant in the impugned order. It is only then the appellant becomes entitled to assail the finding in appeal under Section 260A<\/a> by getting the question of law framed on such adverse finding recorded by the Tribunal. When the Tribunal in this case did not record any finding, much less adverse, against the appellant on the question framed then in such eventuality, the appellant has no right to raise the plea by getting the question framed. In effect, thus, the question framed cannot be said to arise out of the impugned appellate order entitling the appellant to assail the impugned order on the said question.\n<\/p>\n

6. In substance, the grievance of the appellant in this appeal, as the question of law indicates, is that when identical issue is pending in reference made under Section 256(1)<\/a> of the Act between the parties then in these circumstances, the Tribunal should not have decided the appeal on merits by setting aside of an order passed by CIT under Section 263<\/a> of the Act. In other words, the grievance is when an issue is sub judice in reference under Section 256(1)<\/a> of the Act, then the Tribunal ought not to have decided the appeal on merits. As observed supra, firstly, no such prayer was made by the appellant (Revenue) before the Tribunal and as a consequence, the Tribunal did not have any occasion to deal with such prayer nor had the occasion to give any finding one way or the other. Secondly, no details of the pending reference were furnished either before the Tribunal or even before this Court by the appellant so as to enable this Court to examine the question. Thirdly, there is nothing on record to show that there exists some identity between the issue involved in appeal and the question referred to in the alleged reference and lastly, in the absence of any stay granted by any Court and in the absence of any prayer being made to that effect, the Tribunal was justified in proceeding to decide the appeal on merits.\n<\/p>\n

7. In our considered opinion, we are not called upon to examine the merits of the case decided by the Tribunal because no question of law is framed on any of the findings recorded by the Tribunal against the appellant on merits. In this view of the matter, it is not necessary for us to examine the merits of the case which have been decided by the Tribunal against the appellant. Learned counsel for the appellant did not make any attempt requesting this Court to formulate any additional questions of law on the merits of the case which according to him does arise out of the impugned order and hence, we have to proceed on the basis that appellant does not wish to challenge any finding on merits in this appeal.\n<\/p>\n

8. Section 260A(4)<\/a> of the Act empowers this Court to examine at the time of hearing of the appeal as to whether question of law framed at the instance of appellant arises out of the impugned order or not. As observed supra, in our opinion, it does not arise out of the impugned order and hence, appeal is held to be devoid of any merit involving no substantial question of law as is required to be made out under Section 260A<\/a> ibid.\n<\/p>\n

9. In view of the aforesaid discussion, we do not consider it necessary to take note of the facts relating to merits of the controversy because the same is not made subject-matter of appeal. No doubt, learned Counsel for the appellant without taking note of the aforesaid legal infirmity placed reliance on decisions reported in Swamp Vegetable Products v. CIT<\/a> , CIT v. Active Traders (P) Ltd<\/a>. , CIT v. Mahavar Traders<\/a> and made attempt to contend that finding recorded by the Tribunal about the “protective assessment” is not correct. In our considered view, we cannot entertain this submission for want of any basis. In other words, in the absence of any question of law being framed at the instance of appellant nor any prayer being made even at the time of hearing of the appeal, we cannot entertain this submission.\n<\/p>\n

10. In view of foregoing discussion, the appeal fails and is hereby dismissed. No costs.<\/p>\n","protected":false},"excerpt":{"rendered":"

Madhya Pradesh High Court Commissioner Of Income Tax vs Smt. Kiran Devi Kailashchand on 28 April, 2005 Equivalent citations: (2005) 198 CTR MP 243, 2006 286 ITR 612 MP Author: A Sapre Bench: D Verma, A Sapre ORDER A.M. Sapre, J. 1. The decision rendered in this appeal shall also govern the disposal of IT […]<\/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":[8,24],"tags":[],"class_list":["post-255827","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madhya-pradesh-high-court"],"yoast_head":"\nCommissioner Of Income Tax vs Smt. 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