TaxTMI 
TaxTMI 
2013 (10) TMI 78
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.... agitate the matter on merits by treating the auction sale proceeds as admitted tax liability without noticing the fact that the assessee was before the Tribunal against the rejection of a review petition by the Appellate Commissioner and consequently recording a perverse finding? 2) Whether the Tribunal proceeded on the wrong assumption that the main order of the Appellate Commissioner dated 31.08.2004 was pending before them when the same had not been challenged by the assessee before the Tribunal which had already been confirmed by the Hon'ble High Court in Writ petition? 3) Whether the Tribunal was correct in exercising jurisdiction u/S.254 (2) of the Act in holding that the revenue had funds from auction sal....
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.... Assessing Officer was carried in ITA No.247/2004-05 before the 1st Appellate Authority. The 1st Appellate Authority rejected the appeal, solely on the ground that the assessee did not pay/deposit the admitted tax as provided for under Section 249(4) of the Income Tax, Act (for short 'the Act'). That order was further carried by the assessee in W.P.No.6862/2005 (T-IT). The writ petition was also disposed of vide order dated 17.06.2005 holding that the assessee was bound to pay the admitted tax as contemplated by Section 249(4) of the Act. 8. Thereafter, it appears, the Department auctioned one of the properties and recovered Rs.1,43,00,000/-. Since the admitted tax as contemplated by Section 249(4) of the Act was Rs.23,01,375/-, i.e., much....
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....ITA No.811/08 was pending for admission, the 1st appellate Authority proceeded to hear the appeal bearing ITA No.247/2004-05 and disposed it of vide order dated 13.10.2008. By that order, appeal filed by the assessee came to be dismissed on merits. Against that order, assessee filed ITA 1474/Bang/2008 before the Tribunal. The Tribunal also dismissed the appeal filed by the assessee vide order dated 29.01.2010 on merits. The assessee carried the orders passed by the Tribunal and by the 1st appellate Authority in appeal before this Court bearing ITA No.199/2010. This Court vide order dated 04.11.2010 admitted the said appeal on the questions of law raised in memorandum of the appeal. 11. From bare perusal of the sequence of events narrated a....