1986 (10) TMI 7

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....h High Court in Miscellaneous Petition No. 15 of 1975 dated July 10, 1980 (see [1983] 144 ITR 795) there was no scope for considering the first additional ground of appeal which was to the effect that the Appellate Assistant Commissioner had no jurisdiction to entertain the appeal against the impugned order of the Income-tax Officer?" The material facts giving rise to this reference briefly are as follows : The assessee was assessed to income-tax under the provisions of the Indian Income-tax Act, 1922 (" the 1922 Act "), in the status of a Hindu undivided family for the assessment years 1953-54 to 1956-57. It was urged before the Income-tax Officer on behalf of the assessee that a partition in the joint family had taken place but that....

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....80, while disposing of the petition, held as follows (at p. 796): "In view of the facts stated above, the relief claimed in the petition for quashing of the assessment orders dated July 8, 1974, passed by the Income-tax Officer for the years 1953-54, 1955-56, 1956-57 and 1958-59 does not survive because these orders have already been set aside by the Appellate Assistant Commissioner in appeal. As a consequence of the setting aside of these assessment orders by the Appellate Assistant Commissioner, the demand notices issued for the years 1956-57 and 1958-59 become invalid and cannot be enforced by the Department. These notices have, therefore, to be quashed." In the meanwhile, aggrieved by the orders passed by the Appellate Assistant C....