1990 (8) TMI 122

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....tion 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), at the instance of the assessee. This court directed the Tribunal to state a case on the following question of law: "Whether, on the facts and in the circumstances of the case, the Tribunal was legally right not to allow the entire sum of Rs. 42,942 as deduction on the ground that the assessee did not file any ap....

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....any appeal. The Revenue was not satisfied with the finding of the Appellate Assistant Commissioner and preferred an appeal before the Income-tax Appellate Tribunal. Even after receipt of notice, no cross-objection was filed by the assessee in respect of that part of the amount which was rejected. The Tribunal dismissed the appeal of the Department. Thereafter, taking the assistance of some of the ....

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.... by the assessee. The Tribunal is a creature of the statute. It is to exercise that much of power which is provided under the statute and can exercise powers ancillary to the power vested. It has no wide power to grant relief where appeal or cross-objection is not preferred since the same is not ancillary to the main power. We are satisfied that, on the facts and in the circumstances of the cas....