The Commissioner Of Income Tax v. M/S. Empire Industries

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICGTION INCOME TAX REFERENCE NO. 226of 1997 The Commissioner of Income Tax ... Applicant. vs. M/s. Empire Industries ... Respondent Mr. Ashok Katangale for Applicant. Mr. P. Kaka i/b. Crawford Bailey & Co., for Respondent. CORAM: V. C. DAGA AND A. S. AGUIAR JJ. Date: 4[th] July, 2005. P. C.: 1. By this reference under section 256 (1) of the Income Tax Act , 1961, the Income Tax Appellate Tribunal has referred the followingquestions of law for the opinion of this court: questions of law for the opinion of this court: “Whether on the facts and circumstances of the case,the Tribunal was right in law in upholding the order ofthe CIT (A) that the disallowance under Rule 6D shouldnot be based on each trip undertaken by the employee? the Tribunal was right in law in upholding the order ofthe CIT (A) that the disallowance under Rule 6D shouldnot be based on each trip undertaken by the employee? 2. Heard learned counsel for both sides. Perused reference proceedings. 3. For the reasons recorded by us in our judgment dated 1[st] July 2005passed in Income Tax Reference No. 397 of 1988 (C.I.T. vs. M/s.passed in Income Tax Reference No. 397 of 1988 (C.I.T. vs. M/s. Pithwa Engg. Works), wherein we have relied upon decision of this court in the case of Commissioner of Income-tax v/s. CamcoColour Co., reported in ITR Vol. 254 (2002), page 565 we do notthink it necessary to answer the reference made to this Court for theAssessment Years 1976-77 and 1977-78, having negligible taxeffect. Accordingly, reference stands returned unanswered withno order as to costs. (A. S. AGUIAR J.) (V. C. DAGA J. ) -x-