TaxTMI 
TaxTMI 
1970 (11) TMI 17
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....e a best judgment assessment was made under section 23(4) on the 19th April, 1949, on a total income of Rs. 41,500. The assessee made an application under section 27 of the Act asking the Income-tax Officer to cancel the assessment and to make a fresh assessment as the aforesaid notice under section 34 was not served on him and he had no reasonable opportunity to comply therewith. His case was that the registered letter containing the notice was actually delivered to his brother who had no authority to receive such notice and who failed to hand over the notice to him in time. The Income-tax Officer rejected the assessee's application under section 27. Two appeals were taken to the Appellate Assistant Commissioner, one against the order of a....
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.... sufficient service within the meaning of section-63 of the Indian Income-tax Act ?" This court gave the following answer to the said question : " No, in the' absence of any consideration of the presumption under section 27 of the General Clauses Act and any finding that the said presumption had been rebutted." In conformity with the answer given by this court the Tribunal reconsidered its decision in I.T.A. No. 7547 of 1950-51 under section 66(5) of the Act and as no evidence was tendered by the assessee for rebuttal of the presumption arising under section 27 of the General Clauses Act in spite of notice being given to him, the Tribunal directed that its former order in the appeal would stand vacated and the assessee's application und....
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....isfy him that he was prevented by sufficient cause from either filing the return or from complying with the notices under sections 22 and 23. An appeal from an order refusing an application under section 27 to the Appellate Assistant Commissioner is provided in section 30. Section 33 deals with appeals to the Appellate Tribunal. Sub-section (1) of that section entitles any assessee objecting to any order passed by the Appellate Assistant Commissioner to appeal to the Appellate Tribunal within a certain period. Sub-section (4) of that section empowers the Tribunal, after giving both parties to the appeal an opportunity of being heard, to pass such orders thereon as it thinks fit and communicate any such order to the assessee and to the Commi....
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....n 27 and its order allowing the assessee's appeal against the assessment was merely consequential on its decision in the appeal against the order under section 27. This is quite clear from the Tribunal's order of the 9th April, 1952. As a consequence of the High Court's answer to the first reference the Tribunal had to reject the assessee's appeal against the order under-section 27 and confirm the Income-tax Officer's order refusing to cancel the order of assessment. A necessary corollary to that would be that the appeal against the order of assessment must be decided on merits and that is what the Tribunal did in this case and it could not be said that the Tribunal exceeded its jurisdiction. The principles governing the powers conferred b....
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.... Cannanore v. M. K. Mohammed Kunhi. The question in that case was whether the Income-tax Appellate Tribunal had inherent jurisdiction to grant stay of realisation or tax pending appeals by the assessee. After considering the aforesaid authorities the court observed, at page 819, that the powers which have been conferred by section 254 on the Appellate Tribunal with widest possible amplitude must carry with them by necessary implication all powers and duties incidental and necessary to make the exercise of those powers fully effective. Again, at page 822, it was observed that it could well be said that when section 254 confers appellate jurisdiction, it impliedly grants the power of doing all such acts, or employing such means, as are essent....