1976 (8) TMI 23

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as Bench, at the instance of the Commissioner of Income-tax, Madras II, Madras, under section 256(1) of the Income-tax Act, 1961, has referred the following question of law said to arise out of the order of the Tribunal dated March 18, 1970, made in I.T.A. No. 249 (Madras) 1968-69 : " Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in restoring....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... also other orders if they have any relevance in the matter. 2. For statistical purposes, this appeal will be deemed to be allowed." We are unable to see any error of law in this order of the Tribunal. The Tribunal as appellate authority has jurisdiction to set aside the order appealed against and to direct the lower authority to dispose of the appeal afresh. The law does not impose any restric....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sequently, we are unable to agree with the contention that the Tribunal has in any way enlarged the scope of the enquiry by the Appellate Assistant Commissioner. Mr. Jayaraman then contended that the Tribunal has directed the Appellate Assistant Commissioner to take into account earlier orders, that one such order of the Tribunal has been the subject-matter of a ref reference to this court, nam....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the notice of the Appellate Assistant Commissioner when he seeks to dispose of the matter afresh pursuant to the order of remand made by the Income-tax Appellate Tribunal. We may also point out that the appeal before the Tribunal was filed by the department and if in that appeal the Tribunal has passed an order setting aside the order of the Appellate Assistant Commissioner and remanding the m....