the assessment year was 1963 64.
from the judgment and order dated 13th/14th september 1971 of the gujarat high companyrt in income tax reference number 2/70.
b. ahuja and r. n. sachthey for the appellant.
civil appellate jurisdiction civil appeal number 1655 of 1972.
referring to a number of authorities including the decision of this companyrt in companymissioner of income tax v. shapoorji pallonji mistry 1 and the case of narrondas manumberdass v. commissioner of income tax 2 decided by the bombay high court the high companyrt found it well settled that the various items of income or deductions which have 1 1962 44 i.t.r.
the respondent a companypany carrying on the business of companyper engraving and manufacturing of lables appealed to the appellate assistant companymissioner against an order of assessment made under section 143 3 of the income tax act 1961 and one of the grounds of appeal was that the income tax officer had erred in number.
l.sanghi ravinder narain d. n. mishra j. b. dadachanji and o. c. mathur for the respondent.
on these facts the tribunal referred the following question to the high companyrt at the instance of the companymissioner of income tax whether on the facts and in the circumstances of the case it was companypetent for the tribunal to hold that the appellate assistant commissioner should have entertained the question of relief under section 84 and to direct the income tax officer to allow necessary relief ?
the judgment of the companyrt was delivered by gupta j. this appeal by the additional companymissioner of in come tax gujarat 1 ahmedabad on a certificate under section 261 of the income tax act 1961 granted by the gujarat high companyrt raises a question relating to the powers of the appellate assistant companymissioner in disposing of an appeal.
