1987 (10) TMI 34

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....JHA C. J.-Against an order of assessment passed by the Income-tax Officer with regard to the assessment year 1976-77, an appeal was preferred by the assessee before the Commissioner of Income-tax (Appeals). An application was also presented on behalf of the assessee for exemption from the provisions of section 249(4) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "). This applic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Income-tax Appellate Tribunal under section 253 of the Act. This appeal was allowed by the Tribunal and the matter Was remanded to the Commissioner of Income-tax to dispose of the appeal filed by the assessee afresh in the manner indicated by the Tribunal in its order. Thereafter, an application was made by the Commissioner of Income-tax before the Tribunal under section 256(1) of the Act to ref....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... court for its opinion the aforesaid two questions. Having heard learned counsel for the parties, we are of the opinion that there is no substance in this application. As regards the first question, it has been urged by learned counsel for the Department that since the order passed by the Commissioner of Income-tax (Appeals) was not an order under section 250 of the Act but an order under su....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t, 1922, and rejecting the appeal as time-barred, was an order passed under section 31 of that Act and an appeal lay from that order to the Appellate Tribunal. In our opinion, the principle laid down by the Supreme Court in the case of Melaram [1956] 29 ITR 607 applies with equal force to the facts of the instant case also, the only difference being that in the case of Melaram [1956] 29 ITR 607 (S....