2006 (1) TMI 69

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....he Income-tax Appellate Tribunal, Ahmedabad Bench "A", has referred the following two questions under section 256(1) of the Income-tax Act, 1961 ("the Act"), at the instance of the Commissioner of Income-tax: "1. Whether, the Appellate Tribunal is right in law and on facts in holding that against the order passed by the Income-tax Officer under section 154 of the Act appeal is maintainable unde....

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....Tribunal accepted the claim of the assessee that an appeal is maintainable under section 246(1)(f) of the Act against an order made by the Assessing Officer under section 154 of the Act. The Tribunal, for this purpose placed relied on the Bombay High Court decision in the case of Empire Industries Ltd. v. CIT [1992] 193 ITR 295. The Tribunal also accepted the contention of the assessee that the ca....

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....laim made by the assessee is an appealable order before the Appellate Assistant Commissioner. Under section 246(2)(a) by the process of incorporation the said provision, viz., section 246(1)(f), of the Act finds mention and, hence, the same is also appealable before the Commissioner (Appeals). Therefore, the question is required to be answered in the affirmative. However, in the facts of the pr....

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....l was filed, viz., in this case, assessment order, and it is an accepted fact that the assessment order is an appealable order. An appeal is nothing else but continuation of the original proceedings and hence, an order passed to give effect to the findings of the appellate authority cannot be different in nature. Therefore also, the Tribunal was justified in holding that the order refusing to gran....