1985 (4) TMI 12

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....ent of the court was delivered by PUTTASWAMY J.-These appeals are by the Inspecting Assistant Commissioner (Acquisition Range), Dharwad, and are directed against common order made on June 30, 1976, by the Income-tax Appellate Tribunal, Bangalore Bench, Bangalore ("the Tribunal"), in Appeals Nos. I. T. (Acq.) 1 and 2/Bangalore/1976-77. In a proceeding under Chapter XXA of the Income-tax Act, ....

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....association safeguarding the interests of the tenants in the occupation of the building, filed appeals under section 269G of the Act in Appeal I.T. (Acq.) Nos.1 and 2/Bangalore/ 1976-77 before the Tribunal. In these appeals, the Inspecting Assistant Commissioner who was the sole respondent raised a preliminary objection as to the maintainability of those appeals under the Act, which found favour w....

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....ted under section 269-I of the Act." We will now proceed to examine this point. Sri G. Sarangan, learned counsel for the appellant, contends that the Tribunal having rightly upheld the preliminary objection of the Inspecting Assistant Commissioner that the appeals filed by the respondents were not maintainable and incompetent, should have refrained from examining their grievances on the merits ....

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....the basis of the order made by the Tribunal. An appellate authority under the Act or under any enactment can examine the merits only when it finds that the appeals filed before it are competent and not otherwise. When once the Tribunal found that the appeals were incompetent, it should have refrained from dealing with the merits and expressing any opinion on any of the questions raised by the r....