2005 (4) TMI 34

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....by the Commissioner of Income-tax under section 260A of the Income-tax Act, 1961, against an order dated September 26, 2000, passed by the Income-tax Appellate Tribunal in I.T.A. Nos. 454 and 455/IND./1996. This appeal along with other connected one was admitted for final hearing on the following question of law: "Whether on the facts and in the circumstances of the case and in law, the Income-tax Appellate Tribunal was justified in setting aside the order of the Assessing Officer and the Commissioner of Income-tax (Appeals) for both the years when the reference application under section 256(1) filed on questions of law against the quashing of order under section 263 of the Income-tax Act, 1961, is still undecided?" Heard Shri R.L. Ja....

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....of the appellant in this appeal as the question of law indicates is that when an identical issue is pending in reference made under section 256(1) of the Act between the parties then in these circumstances, the Tribunal should not have decided the appeal on the merits by setting aside an order passed by the Commissioner under section 263 of the Act. In other words, the grievance is when an issue is subjudice in reference under section 256(1) of the Act then the Tribunal ought not to have decided the appeal on the merits. As observed supra, firstly, no such prayer was made by the appellant (Revenue) before the Tribunal and as a consequence the Tribunal did not have any occasion to deal with such prayer nor had the occasion to give any findin....