https://www.taxtmi.com/caselaws?id=7534 The Appellate Assistant Commissioner was competent to dispose of three appeals concerning different assessment years by a single composite order. Sections 30 and 31 of the Indian Income-tax Act, 1922, regulated appeals but did not prescribe the form of the appellate order, so in the absence of any express prohibition the appellate authority could adopt a practical procedure that did not affect party rights or breach natural justice. The appeals were heard together for convenience, and the parties' concurrence could be inferred from the circumstances. The objection that no inherent power existed was rejected because the issue concerned only the form of disposal, not an impermissible consolidation of appeals. en-us Thu, 30 Jan 1969 00:00:00 +0530 Wed, 25 Feb 2009 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7534 The Appellate Assistant Commissioner was competent to dispose of three appeals concerning different assessment years by a single composite order. Sections 30 and 31 of the Indian Income-tax Act, 1922, regulated appeals but did not prescribe the form of the appellate order, so in the absence of any express prohibition the appellate authority could adopt a practical procedure that did not affect party rights or breach natural justice. The appeals were heard together for convenience, and the parties' concurrence could be inferred from the circumstances. The objection that no inherent power existed was rejected because the issue concerned only the form of disposal, not an impermissible consolidation of appeals. Case-Laws Income Tax Thu, 30 Jan 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7534