Madhya Pradesh High Court
Cit vs Vijaykumar Rajendrakumar & Co. on 24 August, 2004
Equivalent citations: [2005]142TAXMAN85(MP)
ORDER Sapre, J.
This is an application made by revenue (Commissioner of Income Tax) under section 256(2) of the Income Tax Act consequent upon the rejection of their application made under section 256(1) of the Act by the Tribunal (ITAT) dated 20-10-1997 in R.A. Nos. 32 and 33/Ind/97 which in turn arises out of ITA Nos. 784 and 785/Ind/92.
2. Heard Shri R.L. Jain, learned counsel for the applicant.
3. It may be mentioned as is clear from the record of this case as also the record of another Reference Case being ITR No. 64 of 1997 decided by this court by their order dated 17-7-2002 that ITR 64 of 1997 also arose out of the same impugned order of Tribunal which is made subject matter of this Reference Application. In other words, both these references i.e., present one and ITR 64 of 1997 decided by this court on 17-7-2002 arose out of one and common order passed by Tribunal (referred supra). Secondly, they relate to same assessee i.e., respondent herein. Thirdly, both these cases relate to and arise out of assessment years 1986-87 and 1987-88 and fourthly, this court while deciding ITR No. 64 of 1997 by their order, dated 17-7-2002 allowed the reference application filed by revenue (Commissioner) and called for the statement of case from the Tribunal (ITAT) on the question framed by this court for being answered by this court on merits under section 256(1) of the Act.
4. Perusal of the question framed by this court in ITR No. 64 of 1997 by order dated 17-7-2002 indicate that it has also framed the question in respect of the assessment year 1987-88 in addition to assessment year 1986-87. In other words, so far ITA 64 of 1997 is concerned, it arose out of the assessment year 1986-87 whereas I.T.A. No. 63 of 1997 (i.e., present reference) arose out of assessment year 1987-88.
5. Since this court has already called for the statement of cases in respect of both the assessment years i.e., 1986-87 and 1987-88 and by their order dated 17-7-2002 passed in ITR No. 64 of 1997 it is not necessary to call for the same question in this reference application. This court has already taken care of this reference by calling the question of law in respect of both the assessment years and hence, this reference application has become in fructuous for all practical purposes. Following question of law is called by this court in I.T.R. No. 64 of 1997 by their order dated 17-7-2002 :
"Whether in the facts and circumstances of the case, the Tribunal was justified in directing to grant registration of the firm for assessment years 1983-84 and 1984-85 and continuation of registration for assessment years 1986-87 and 1987-88 ?"
6. In our opinion, in view of comprehensive question of law already framed and called by this court by order, dated 17-7-2002 passed in I.T.R. No. 64 of 1997, this application has become infructuous.
7. It is accordingly, dismissed on aforesaid grounds. No costs.