Judgment Search Results Home > Cases Phrase: pass such orders as the tribunal thinks fit Page 1 of about 37,840 results (0.342 seconds)

Oversea Mica Exports Vs. Secretary, Sales Tax Appellate Tribunal and a ...

Court : Andhra Pradesh

Reported in : [1970]25STC425(AP)

..... . this can only be done by giving a decision on the merits on questions of fact and law and not by merely disposing of the appeal on the ground that the party concerned has failed to appear their lordships referring in particular to the word 'thereon' in section 33(4) held that the words ' 'pass such orders as the tribunal thinks fit' include all the powers (except possibly the power of enhancement) which are conferred upon the appellate assistant commissioner by section 31 of the act ..... . if the other two clauses require the tribunal to examine the merits of the assessment and pass the order enumerated therein, sub-clause (iii) must likewise refer to the passing of such order as it may think fit on examination of the merits of the assessment order ..... the assessment or the penalty, or both, and direct the assessing authority to pass a fresh order after such further inquiry as may be directed; or(iii) pass such other orders as it may think fit:provided that if the appeal involves a question of law, a decision on which is pending in any proceeding before the high court or the supreme court, the appellate tribunal may defer the hearing of the appeal before it, till such proceeding is disposed of.21. (5) before passing any order under sub-section (4), the appellate tribunal may make such inquiry as it deems fit or remand the case to the appellate authority against whose order the appeal was preferred or to .....

M/S Fidelity Business Services India Pvt Ltd Vs. Assistant Commissione ...

Court : Karnataka

..... the power to pass such orders as the tribunal thinks fit can be exercised only in relation to the matter that arises in the appeal and it is not open to the tribunal to adjudicate any other question or an issue which is not in dispute and which is not the subject matter of the ..... the hon ble supreme court held that rules 12 and 27 of the appellate tribunal rules, 1946 are not exhaustive of the powers of the tribunal and words pass such orders as the tribunal thinks fit ..... . the words pass such order as the tribunal thinks fit include all the powers (except possibly the power of enhancement) which are conferred on the appellate assistant ..... :23-07-2018 i.t.a.no.512/2017 80/86 pass appropriate orders thereon and therefore the words as it thinks fit in our opinion, confer wide powers upon the income tax appellate tribunal to pass such orders on the subject matter of appeal as it thinks fit whether the issue is raised by either party to the appeal or not ..... 2018 i.t.a.no.512/2017 15/86 defined under section 254 of the act to pass such orders, as it thinks fit gives sufficiently wide powers to the tribunal to remand the case back to the assessing authority for holding an inquiry into the fair market value of the shares bought back by the assessee company from its 99.99% holding company at an abnormally high price of ````2,85,108/- per share as against the face value of ````10/- per share which were probably issued during 2002 when the said company started its business in india and which .....

Western Agencies (Madras) Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Madras

Reported in : (2003)86ITD462(Mad.)

..... the words "pass such order as the tribunal thinks fit" include all the powers (except possibly the power of enhancement) which are conferred on the aac by section 31." 9. ..... 1--whether the tribunal has power to order and direct the revenue on stay petitions, directions, mandatory in nature or in the nature of anti status quo to refund or return the amount of tax already collected by the revenue : the powers of the tribunal, are defined under section 254(1) of the act in which it is mentioned that "the tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit.section 255(6) of the act is reproduced for the sake of convenience which is as under: "255(6)--the tribunal shall, for the purpose of discharging its functions, have all the powers ..... which are vested in the it authorities referred to in section 131, and any proceeding before the tribunal shall be deemed to be a judicial proceeding within the .....

Shri Shahid Atiq L/H of Late Sh. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2005)98TTJ(Delhi)971

..... in that case the word "thereon" and the words "pass such orders as the tribunal thinks fit", were explained by the hon'ble supreme court by observing as under: "the power of the appellate tribunal in dealing with appeals are expressed hi section 33(4) of the income-tax act in the widest possible terms. ..... the words "pass such order as the tribunal thinks fit" include all the powers (except possibly the power of enhancement) which are conferred on the appellate assistant commissioner by section 31. ..... 254(1) is concerned, for a proper understanding of this provision, the meaning of the words "pass such orders thereon as it thinks fit", require interpretation in the context of legislative intention behind introducing these words, which was to clothe the tribunal with broad power and not to restrict its power to the matters raised or complained by the assessee but to consider all matters arising out of the proceedings which may have been considered and determined by the assessing officer in the course of the assessment, although such matters may not have been raised before .....

Assam Co-operative Apex Bank Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

..... . commissioner of income-tax : [1967]63itr232(sc) the word 'thereon' in section 33(4) restricts the jurisdiction of the tribunal to the subject-matter of the appeal and the words ' pass such orders as the tribunal thinks fit include all the powers (except possibly the power of enhancement) which are conferred upon the appellate assistant commissioner by section 31 of the act.'49 ..... . the words 'pass such orders as the tribunal thinks fit' include all the powers (except possibly the power of enhancement) which are conferred upon the appellate assistant commissioner by section 31 of the act.'48 ..... . under sub-section (4) the appellate tribunal may, after giving both parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, and shall communicate the orders to the assessee and to the commissioneron behalf of the commissioner it is urged that section 33(4) does not circumscribe the powers of the tribunal, and leaves the tribunal at large to raise any question it pleases and decide the same ..... ., delivering the court's judgment, observed as follows (page 304): 'now, the jurisdiction of the tribunal is to be found in section 33(4) which is in very wide terms : 'the appellate tribunal may, after giving both parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, and shall communicate any such orders to the assessee and to the commissioner .....

Amar Dye Chem Limited Vs. the State of Maharashtra

Court : Mumbai

Reported in : [1983]53STC14(Bom)

..... in hukumchand mills' case : [1967]63itr232(sc) the supreme court held that the words 'pass such orders as the tribunal thinks fit' include all the powers (expect possibly the power of enhancement) which are conferred upon the appellate assistant commissioner by section 31 of the old income-tax act though the exercise of such powers is restricted by the word 'thereon' to the subject-matter of the appeal. ..... the words 'pass such orders as the tribunal thinks fit' include all the powers (except possibly the power of enhancement) which are conferred upon the appellate assistant commissioner by section 31 of the act. ..... the old sub-section (6) of section 55 of the act uses the phrase 'pass such orders on appeal as it deems just and proper' while the relevant provisions in the old as also the new income-tax acts with reference to the powers of the appellate tribunal use the words 'pass such orders thereon as it thinks fit'. ..... sub-section (4) of section 33 of the old income-tax act provided as follows :'the appellate tribunal may, after giving both parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, and shall communicate any such orders to the assessee and to the commissioner.'22. ..... section 254(1) of the new income-tax act provides that 'the appellate tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit'. .....

Commissioner of Income-tax Vs. Pratapsingh and ors.

Court : Rajasthan

Reported in : (1986)57CTR(Raj)291; [1987]164ITR431(Raj)

..... cit : [1967]63itr232(sc) , that the words 'pass such orders as the tribunal thinks fit' include all the powers (except possibly the power of enhancement), which are conferred upon the appellate assistant commissioner. ..... for the proper appreciation and adjudication of the controversy, we read section 254(1) of the income-tax act:'section 254(1) the appellate tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit.' 10. ..... a bare reading of sub-sections (1) and (2) of section 254 of the income-tax act would reveal that the appellate tribunal has the power or the jurisdiction to pass such orders in appeal as it thinks fit. ..... under section 33(4), the appellate tribunal is competent to pass such orders on appeal 'as it thinks fit'. ..... we are unable to give such a finding or direction since section 254(1) of the income-tax act does not authorise the tribunal to pass such order which may result in enhancement of the total income of the assessee. ..... the appellate tribunal can pass any order which it thinks fit which includes the power of enhancement of tax. ..... the wording or the phraseology used in section 254(1) knows no limitation and a point or a contention not raised earlier can be allowed to be raised by the tribunal and the tribunal may proceed to pass an order on the basis of such a new point or contention or submission. .....

Commissioner of Income-tax (Central), Madras Vs. Indian Express (Madur ...

Court : Chennai

Reported in : (1983)35CTR(Mad)150; [1983]140ITR705(Mad)

..... 33(4) and observed that the words 'pass such orders as the tribunal thinks fit' occurring in that section would include all the powers (except possibly the power of enhancement), which are conferred upon the aac by s. ..... indeed, in the mahalakshmi textile mills' case : [1967]66itr710(sc) in one of the passages to which we have made reference, the supreme court has understood the tribunal's appellate jurisdiction as a jurisdiction to pass 'such orders on the appeal as it thinks fit', without adding any gloss of their own to the expression. ..... on the contrary they said that the appellate tribunal is competent to pass such orders on the appeal as it thinks fit. ..... 713): 'under sub-section (4) of section 32 of the indian income-tax act, 1922, the appellate tribunal is competent to pass such orders on the appeal 'as it thinks fit '. ..... thus, the tribunal has power to pass such orders on the appeal as it thinks fit. ..... 254 of the 1961 act which confers appellate jurisdiction on the tribunal clearly lays down that the tribunal, in disposing of an appeal, may pass such orders thereon as it thinks fit. ..... 254(1)): 'the appellate tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit.' 5. .....

Balaji Steel Re-rolling Mills Vs. C.C.E.and Customs

Court : Supreme Court of India

..... in section 33(4) restricts the jurisdiction of the tribunal to the subject-matter of the appeal and the words ".pass such orders as the tribunal thinks fit". ..... -(1) the appellate tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the authority which passed such decision or order with such directions as the appellate tribunal may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary. ..... the appellate tribunal may, after giving both parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, and shall communicate any such orders to the assessee and to the commissioner.". ..... .6) learned counsel for the appellant submitted that even if the appellant was not present before the tribunal when the appeal was taken up for hearing, it could not have been dismissed for want of prosecution as section 35c of the central excise act, 1944 (in short 'the act') enjoins upon the tribunal to pass orders thereon as it thinks fit, that is, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the authority which passed such decision or order with such directions as it may think fit, for a fresh adjudication or decision, as the case may .....

Balaji Steel Re-Rolling Mills Vs. C.C.E. and Customs

Court : Supreme Court of India

..... cit, the word "thereon" in section 33(4) restricts the jurisdiction of the tribunal to the subject-matter of the appeal and the words "pass such orders as the tribunal thinks fit" include all the powers (except possibly the power of enhancement) which are conferred upon the appellate assistant commissioner by section 31 of the act. ..... -(1) the appellate tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the authority which passed such decision or order with such directions as the appellate tribunal may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary."10. ..... the appellate tribunal may, after giving both parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, and shall communicate any such orders to the assessee and to the commissioner. .....