1996 (3) TMI 76

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.... directing the Appellate Assistant Commissioner to dispose of the appeal filed against an order passed under section 18(4) of the Act of 1950 and in directing the Appellate Assistant Commissioner to dispose of the appeal on merits ? 2. Will a second appeal lie at all when there is no provision to file a first appeal ? 3. Should not have the Tribunal applied sub-section (4) of section 99 in spite of sub-section (1) of that section ? 4. Is the reasoning, finding and conclusion arrived at by the Tribunal justified in law ? " Reading the questions we have to see as to whether Income-tax Appeals Nos. 73, 74 and 75 of 1991, presented before the Agricultural Income-tax Appellate Tribunal were properly entertained, admitted and disposed....

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....provision for appeal in pursuance of section 31 of the Agricultural Income-tax Act, 1950. The Tribunal took the view that under the provisions of section 74 of the new Agricultural Income-tax Act, 1991, the appeals are filed on November 4, 1991, and in view thereof proceeded to dispose of the appeals in accordance with section 74 of the Agricultural Income-tax Act, 1991, in the light of section 99(1) relating to repeals and savings of the Kerala Agricultural Income-tax Act, 1991. The Tribunal has recorded that the Appellate Assistant Commissioner had not gone into the merits of the appeals and felt that the records must be sent back to him for de novo disposal in accordance with section 72 of the Kerala Agricultural Income-tax Act, 1991. In....

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....sions of section 99(1) of the Kerala Agricultural Income-tax Act, 1991. The said provision saves the previous operation of the Act, any right, title, anything done or any action taken, including any appointment, notification, notice or order in exercise of the powers by or under the earlier Act specifically observing that the same would have to be deemed to have been done or taken in exercise of the powers conferred by or under the Act of 1991. In this connection, section 99(4), when seen also affords an aid in the context, when it enacts that any proceedings pending before any authority would have to be continued and finally decided or determined as if under the provisions of the earlier Act. The learned Government Pleader submitted tha....