2003 (3) TMI 75

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....ebruary 19, 2003, passed by the Income-tax Appellate Tribunal, Bench "C" (first respondent), in I.T.A. Nos. 562 and 563/Mds of 1978-79. It is unnecessary to notice the chequered history of this case. In Tax Cases Nos. 587 and 588 of 1984, some questions were referred to the High Court at the instance of the Revenue and were answered by the High Court in a judgment dated June 24, 2002 (CIT v. J.H.....

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.... the opinion expressed by the High Court in the reference is communicated to the Tribunal, which is required to dispose of the appeals in accordance with the opinion, and therefore, it is not necessary to follow the procedure contemplated under section 254(1) of the Act. The relevant provisions contained in sections 254 and 260 are extracted hereunder: "254. (1) The Appellate Tribunal may, after....

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....in, and shall deliver its judgment thereon containing the grounds on which such decision is founded, and a copy of the judgment shall be sent under the seal of the court and the signature of the Registrar to the Appellate Tribunal which shall pass such orders as are necessary to dispose of the case conformably to such judgment." It is true that once a question of law is answered by the High Court....

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....the judgment of the Supreme Court or the High Court as the case may be, to pass such orders as are necessary to dispose of the case conformably to such judgment. This clearly imposes an obligation upon the Tribunal to dispose of the appeal in the light and conformably with the judgment of the Supreme Court. Before the Tribunal passes an order disposing of the appeal there would normally be a heari....