1987 (1) TMI 41

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.... under section 256(1) of the Income-tax Act, 1,961, is made at the instance of the assessee. It arises in peculiar circumstances and the answer that we give is limited to those circumstances. The relevant assessment year is the assessment year 1966-67. The assessee filed a return on September 3, 1970. It was not accompanied by a balance-sheet or a trial balance. On January 11, 1971, the Income-....

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....peal to the Appellate Assistant Commissioner. On February 24, 1972, the Appellate Assistant Commissioner allowed the appeal. The Revenue appealed to the Income-tax Appellate Tribunal. The Tribunal disposed of the appeal by the Revenue against the Appellate Assistant Commissioner's order under section 146 and the assessee's quantum appeal by a common judgment and order. In regard to the Revenue'....

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....has to defer the hearing of the quantum appeal till the fate of the application filed under section 146 is decided by the Income-tax Officer. The Appellate Assistant Commissioner is also at liberty to hear the quantum appeal along with appeal, if filed, against the order of the Income-tax Officer passed under section 146 of the Act refusing to reopen the assessment. In a given case, where the Inco....

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....haste in disposing of the quantum appeal and that he did so though he was aware of the departmental practice to defer the hearing of the quantum appeal till the fate of the application under section 146 was known, the Tribunal rejected the assessee's appeal. The Appellate Assistant Commissioner having so acted as to cause injustice to the assessee, it was necessary to give justice to the assessee ....