https://www.taxtmi.com/caselaws?id=39454 The statutory hearing procedure under section 31 of the Indian Income-tax Act, 1922 applies only where an appeal remains capable of disposal on merits. Where the original assessment order had already been completely cancelled under section 27, the subject-matter of the appeal had ceased to exist in full and no effective adjudication could follow. In that situation, a formal fixing of a date and place of hearing would serve no useful purpose. The Appellate Assistant Commissioner was therefore justified in dismissing the appeal as infructuous without a merits hearing, and the contrary view taken by the Tribunal was incorrect. en-us Thu, 16 May 1974 00:00:00 +0530 Fri, 16 Apr 2010 15:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39454 The statutory hearing procedure under section 31 of the Indian Income-tax Act, 1922 applies only where an appeal remains capable of disposal on merits. Where the original assessment order had already been completely cancelled under section 27, the subject-matter of the appeal had ceased to exist in full and no effective adjudication could follow. In that situation, a formal fixing of a date and place of hearing would serve no useful purpose. The Appellate Assistant Commissioner was therefore justified in dismissing the appeal as infructuous without a merits hearing, and the contrary view taken by the Tribunal was incorrect. Case-Laws Income Tax Thu, 16 May 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39454