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Petitioner: COMMISSIONER OF INCOME-TAX VS Respondent: LAMI WINE MERCHANTS
Court Name: Supreme Court of India Judge(s): S. P. Bharucha, N. Santosh Hedge, I. Y. K. Sabharwal Title: COMMISSIONER OF INCOME-TAX vs LAMI WINE MERCHANTS Case No.: Civil Appeals Nos.4158 to 4164 of 1994 Date of Judgment:2000-12-06 Reported As: 2002 PTD 1118 Result: Appeals allowed
Judgment ORDER The High Court declined to call for a reference of the following question: "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is justified in holding that the assessee was entitled to the benefits of registration in spite of contravention of rules 38 and 39 of the A.P. Foreign Liquor and Indian Liquor Rules, 1970?" It did so because of an earlier decision CIT v. Nalli Venkataramana (1984) 145 ITR 759 (AP). The Revenue is, therefore, appeal by special leave. The decision of the High Court in the case of Nalli Venkataramana (1984) 145 ITR 759 (AP) was considered by this Court in Bihari Lal Jaiswal v. CIT (1996) 217 ITR 746 and was found unacceptable. It is, therefore, clear that a question of law does arise which requires the consideration of the High Court, in the light of the judgment of this Court in the case of Bihari Lal Jaiswa l (1996) 217 ITR 746. The civil appeals are allowed. The order under appeal is set aside. The Tribunal shall refer to the High Court the question aforestated, having drawn up a statement of case. No order as to'costs. .