1955 (11) TMI 45

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....icle 226 of the Constitution the disposal of which has been delayed owing to an order directing that it be heard at the same time as in an income-tax reference with which it is now apparent it has very little connection. The petitioner is a firm which runs a sugar mill, and in its income-tax return of the year 1942-43 it claimed that a sum of Rs. 76,836, should be allowed as a deduction under s....

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....sessment, i.e., 1941-42". It is common ground that, for reasons upon which it is not necessary to enter, the direction of the Appellate Tribunal has not been carried out, and that the Commissioner of Income-tax, Lucknow, formally notified the petitioning firm in 1948 that he was unable to make any adjustment in accordance with the Tribunal's order. The firm thereupon filed this petition and....

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....ke under section 33(4) of the Act which provides that "the Appellate Tribunal may, after giving both parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, and shall communicate any such orders to the assessee and to the Commissioner." In our opinion the powers of the Appellate Tribunal under section 33(4) are limited to the passing of such order as it t....