Mandamus and Tribunal jurisdiction: directions on a concluded assessment year cannot be enforced when the Tribunal acts beyond its statutory powers.

The article states that a writ of mandamus cannot be used to enforce an Appellate Tribunal direction made without jurisdiction. Under the Income-tax Act, 1922, the Tribunal's power under section 33(4) was confined to the appeal before it and did not extend to directing relief concerning a concluded earlier assessment year. It further notes that section 35(2) was unavailable because the limitation period had expired, and that the proper remedy for earlier-year relief was to seek a statutory reference under section 66.

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Issues: Whether a writ of mandamus could be issued to enforce an Appellate Tribunal's direction made in respect of a concluded earlier assessment year, and whether that direction was within the Tribunal's jurisdiction under the Income-tax Act, 1922.

Analysis: The petition invoked article 226 to compel compliance with the Tribunal's direction. The Tribunal had purported to act under section 35(2), but that provision was inapplicable because the prescribed period of limitation had expired. The Tribunal's power under section 33(4) was confined to passing orders in the appeal then before it and did not extend to giving directions concerning assessment proceedings of an earlier year that had already concluded. If relief against the earlier assessment year was sought, the proper course was to pursue the statutory remedy of requiring a reference under section 66.

Conclusion: The Tribunal's direction was without jurisdiction, and no legal right existed to sustain a mandamus for its enforcement. The petition was therefore not maintainable and failed.

Final Conclusion: The extraordinary writ jurisdiction could not be used to enforce an order made beyond the Tribunal's statutory powers, and the assessee was left without relief in the petition.

Ratio Decidendi: Mandamus cannot be issued to enforce an order made without jurisdiction, and the Appellate Tribunal's power under section 33(4) does not extend to directing relief in respect of a concluded assessment year outside the appeal before it.

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