Commissioner Of Income Tax & Another v. M/S Windlass Steel Craft

IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Income Tax Appeal No. 24 of 2009 Commissioner of Income Tax & another. .………. Appellants Versus M/s Windlass Steel Craft. ..………. Respondent Mr. H.M. Bhatia, Advocate for the appellants. Mr. P.R. Mullick, Advocate for the respondent. JUDGMENT Coram: Hon’ble Barin Ghosh, C.J. Hon’ble Servesh Kumar Gupta, J. BARIN GHOSH, C. J. (Oral) The Assessing Officer did not doubt that the articles, dealt with by the assessee, were handicrafts. When the matter reached the appellate authority, it was not contended that the articles, dealt with by the assessee, were anything but handicrafts. Before the Tribunal, for the first time, appellants wanted to contend that the articles, dealt with by the assessee, were not handicrafts, but were machine made. Relying upon the judgment of the Hon’ble Supreme Court, rendered in the case of National Thermal Power Co. Ltd. Vs. CIT, reported in (1998) 229 ITR 383, the Tribunal has refused to allow the appellants to raise the said contention before it. Aggrieved thereby, the present appeal has been preferred. 2. We do not think that, in the second appeal before the Tribunal, it was permissible to raise a question of fact for the first time by any of the parties. The counsel for the appellants cited before us the judgment of the Hon’ble Supreme Court, referred to above, which suggests that, if a question of law arises out of the facts already on record, it is permissible to raise such question of law. On that analogy, it cannot be contended that, for the first time, a pure question of fact can be raised by any of the parties before the Tribunal. 3. The appeal fails and the same is dismissed. (Servesh Kumar Gupta, J.) 04.12.2013 G (Barin Ghosh, C. J.) 04.12.2013