2002 (7) TMI 93

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....ts and in the circumstances of the case, the Tribunal was wrong in directing the Assessing Officer to consider the issue for the assessment year 1986-87." The accounting year of the assessee was up to June 30. The assessee received a debit note of Rs.1,05,420 on July 15, 1984, but the assessee had claimed the deduction for the assessment year 1985-86, the previous year in respect whereof ended ....

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....ssment year 1986-87, we direct the Assessing Officer to consider the claim of the assessee in the assessment year 1986-87." The Department submits that as the Tribunal was considering the claim of the assessee for the assessment year 1985-86, the Tribunal could either allow or disallow the claim for that assessment year, and it had jurisdiction to decide either way. But when dealing with the ca....

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....things in the order of the Tribunal it did nothing more than render completeness to its order. If nothing had been said about the falling of the debit note appropriately into the assessment year 1986-87, the result of the Tribunal's order would still be the same but it would be just a little more vague and just a little less certain. We are of the opinion that no judicial authority exceeds its ....