Orient Trading Co Ltd vs Commissioner Of Income-Tax (Central), ... on 20 March, 1964
8. At the hearing before us, Dr. Pal has submitted that the said sum of Rs. 44,47,482 was not assessable in the hands of the assessee in the assessment year 1975-76. Before the Tribunal, when the matter was argued, the assessee-company submitted a paper book containing 41 pages which contained the various circulars of the Ministry of Petroleum on which the Tribunal itself had relied and which are relevant for the decision of the present case. The Tribunal referred to the said fact in paragraphs 7, 8 and 10 of the order. Hence, in deciding the issues, reference can be made to the materials in the paper book which was filed before the Tribunal at
the time of hearing. It is now well-settled that if the documents are relied upon by the Tribunal, the court can look into such documents even though such documents have not been included in the paper book (Orient Trading Co. Ltd. v. CIT [1963] 49 ITR 723 (Bom) at pages 737 and 738).