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Assistant Commissioner of Vs. Nageshwar Prasad

Court : Income Tax Appellate Tribunal ITAT Patna

..... ito [1989] 180 itr 388, the hon'ble calcutta high court was considering the duty of the ito passing order in conformity with the directions given by the appellate authorities (in that case the itat) and held the following as per the headnote of the decision :- "the words 'pass such orders as the tribunal thinks fit' include all the powers (except possibly the power of enhancement) which are conferred on the appellate assistant commissioner in disposing of an appeal. ..... 1,88,000 in respect of which the assessee had given a false explanation as to source : held, that the order passed by the tribunal was bad in law as being beyond the subject-matter of appeal. ..... but the tribunal can give directions to the income-tax officer when passing an order of remand and if the scope of remand is limited, the authority concerned, cannot enlarge its scope and make an order beyond its scope. ..... 6,594 said to be the wife's income not correctly shown in the assessee's return, and both these items were deleted in the quantum appeal and the tribunal upheld the order of penalty on the basis of an amount of rs. ..... however, the tribunal upheld the order of penalty on the basis of an amount in respect of which the assessee had given a false explanation as to the source. ..... therefore, the question would be whether this portion of the ito's order is in clear contravention of the cit(a)'s order or the order passed without complying with the specific directions given by the cit(a) can be taken to be a legal order.10. .....

Asst. Commissioner of Income-tax Vs. Nageshwar Prasad (Late). (by

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1997)63ITD29(Pat.)

..... ito [1989] 180 itr 388 (cal), the calcutta high court was considering the duty of the income-tax officer passing an order in conformity with the directions given by the appellate authorities (in that case the income-tax appellate tribunal) and held the following as per the headnote of the decision : "the words 'pass such orders as the tribunal thinks fit' includes all the powers (except possibly the power of enhancement) which are conferred on the appellate assistant commissioner in disposing of an appeal. ..... 1,88,800 in respect of which the assessee had given a false explanation as to source; held, that the order passed by the tribunal was bad in law as being beyond the subject-matter of appeal. ..... but the tribunal can give directions to the income-tax officer when passing an order of remand and if the scope of remand is limited, the authority concerned, cannot enlarge its scope and make an order beyond its scope. ..... under the assessment order dated july 28, 1977.against the said assessment order the legal representatives went in appeal before the commissioner of income-tax (appeals), patna and the commissioner of income-tax (appeals), patna set aside the order of the commissioner of income-tax for reconsideration and for passing a speaking order after giving reasonable opportunity to the legal representatives of being heard and giving reasons in detail if he differs from the legal representatives point of view. .....

A.K. Mishra Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1998)64ITD37(Pat.)

..... " 12.1 obvious and manifest as it is and also as it ought to be in jurisprudence, the powers vested in the tribunal in the widest possible terms by the expression "pass such orders thereon as it thinks fit" are subject to the condition "after giving both the parties to the appeal an opportunity of being heard. ..... the powers of the tribunal in dealing with the appeals are contained in section 254 which accords legal sanction to the 'appellate tribunal' to dispose of an appeal.sub-section (1) of section 254 reads as under : "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. ..... in this connection, it may be mentioned that though a power of remand is not expressly given to the appellate tribunal by section 254(1) of the it act, such power is implicit in the expression "pass such orders thereon as it thinks fit" employed therein. ..... where the tribunal is of the opinion that the case should be remanded, it may remand it to the authority from whose order the appeal has been preferred or to the assessing officer, with such directions as it may think fit. ..... there are no two opinions that this tribunal is final fact finding authority on appeal and all the facts have to be placed candidly for its examination so as to enable it to arrive at and render a fair and just decision and pass order in appeal as it thinks fit as provided in section 254 of the it act, 1961. .....

Abhay Kumar Shroff Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1997)63ITD144(Pat.)

..... the above facts and circumstances of the case could it be said that the documents in question briefly referred to hereinbefore are not necessary from the tribunal's view point which under section 254 of the income-tax act is called upon to dispose of the appeals before it by passing such orders thereon 'as it thinks fit ..... shall not be entitled to produce additional evidence either oral or documentary before the tribunal, but if the tribunal requires any document to be produced or any witness to be examined or any affidavit to be filed to enable it to pass orders or for any other substantial cause, or, if the income-tax authorities have decided the case without giving sufficient opportunity to the assessee to adduce evidence either on points specified by them or not specified by, them, the tribunal, for reasons to be recorded, may allow such document to be produced or witness to be examined or affidavit to be ..... to emphasise is that, if the documents sought to be admitted even at the second appellate stage are of a nature and qualitatively such that they render assistance to the tribunal in passing orders or required to be admitted for any 'other substantial cause', it would rather be the duty of the tribunal to admit them. ..... one such situation is whether the taking of additional evidence 'enables the tribunal to pass orders' or 'for any ..... patently, those documents would enable the tribunal to pass orders effectively and their absence may not unfold the actual controversy and lead to .....

Assistant Commissioner of Vs. Kumar Ice

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1998)64ITD93(Pat.)

..... i then see no reason why this tribunal in this case possessing powers 'to pass order as it thinks fit' under section 254 of the act, should not correct the order passed by the assessing officer which is erroneous on account of lack of or improper enquiry being conducted by the assessing officer. ..... however, it is not so, as will appear from the expression 'such orders thereon as it thinks fit' in section 254. ..... cit [1973] 88 itr 323 has held that if the ito fails to make proper enquiries then the order passed by him is erroneous causing prejudice to revenue and, therefore, commissioner can step in under section 263 of the act and correct such an order by setting aside the said assessment order with direction for redoing the assessment.11. ..... in the premises, if the tribunal came to the conclusion that the assessee has discharged the burden that lay on him, then it could not be said that such a conclusion was unreasonable or perverse or based on no evidence. ..... in view of the said position, the observation of the learned judicial member at the close of para-8 "by creditworthiness is meant that the lender is a man of means and not man of gross and/or that the evidence filed by the lender in support of the loans is not shame or created for the purpose or it is not a make believe arrangement between him and the assessee and further that such evidence is credible and cogent so as to make any prudent and reasonable man to accept it and believe the same to be true" pales into insignificance. .....

Md. Umar Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1988)25ITD305(Pat.)

..... hence, the order of the tribunal passed has to be recalled for re-hearing. ..... this case has been referred to me under section 255(4) by the president, income-tax appellate tribunal on account of difference of opinion between the learned judicial member and the learned accountant member on the following point: whether there was any such mistake apparent from record in the orders of itat in ita nos. ..... the tribunal does not stop him from raising such a plea on the ground that he is acting as a witness. ..... that a criminal prosecution has been launched against the assessee and the entire game of the assessee is to create defence in the criminal case and as such it is submitted that the pleas are being invented at this belated stage even by making aspersions against the court, which is wholly unwarranted either in law or on fact. 14. ..... that the court should not allow such a dubious plea invented and taken after such a long delay of two years much after the prosecution has been launched against the assessee, which proves mala fide of the assessee and the court should not encourage such things and should reject ms application on the ground that it is not maintainable. 15. ..... bona fide ; pass such other order or orders as your honour may deem fit and proper.3. .....

Sri Satish Kumar Keshri, Prop Hira Vs. Income-tax Officer (Technical)

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (2007)104ITD382(Pat.)

..... for reasons which have been set out earlier, the phrase "pass such order thereon" does not in any way restrict the jurisdiction of the tribunal but, on the contrary, confers the widest possible jurisdiction on the appellate tribunal including jurisdiction to permit any additional ground of appeal if, in it discretion, and for good reason, it thinks it necessary or permissible to do so. ..... , then also it cannot said the proceedings started under section 263 and order passed in consequence of these proceedings was illegal, void ab initio, as held by the following decisions: opportunity being heard not provided by cit - then the itat can remand the order to cit for fresh consideration (but itat cannot annulled the order passed by cit) even where the tribunal find that the assessee was not given reasonable opportunity of being heard, the tribunal would not be justified in holding that the order passed by cit was void ab initio ..... (4) for that the order passed is violative of principles of equity and natural justice and as such fit to be quashed. ..... (5) held cit disclosed basic grounds on which he though to fit revise the asstt order, the non disclosure of supporting material did not result in failure of natural justice the assessee is free to justify the original income assessed as correct in re asstt. ..... (10) for that the whole order is bad in fact and law of the case and is fit to be annulled.3. .....

Rama Traders Vs. First Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (1988)25ITD599(Pat.)

..... it is pointed out by the learned counsel for the assessee that the issue is covered by several orders passed by the tribunal in the case of these ladies. ..... 45,710 were correctly confirmed by the cit(a) and whether his order on this issue is fit to be upheld (2) whether the presumption mentioned in section 132(4a)(ii) regarding correctness of entries in the seized books can be drawn only in the case of the assessee whose books are seized or also in the cases of other persons in whose names the entries are passed, in those books and who represent the other sides of the transactions mentioned in those books 1. ..... or other valuable article or thing are or is found in the possession of control of any person in the course of a search, it may be presumed- (i) that such books of account, other documents, money, bullion, jewellery or other valuable article or thing" belong or belongs to such persons ; (ii) that the contents of such books of account and other documents are true ; and (iii) that the signature and every other part of such books of account and other documents which purport to be in the handwriting of any particular person or which may reasonably ..... i do not think that an interpretation of law which gives rise to contrary finding in two cases who are concerned with the two sides of a transaction would be correct. .....

Deputy Commissioner of Income Tax Vs. Murrah Live Stock Agency

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (2004)84TT(JP.)at547

..... the learned counsel for the assessee has filed an application before me pointing out that as per the order of the tribunal in the case of hindustan livestock agency, delhi (a sister concern of the assessee), the ao was on election duty to kerda between 7th april, 2001 and 15th may, 2001. ..... the words "escaped assessment" used in the provisions of section 147 of the act, are apt to cover the case of discovery of a mistake in the assessment caused either by an erroneous construction or the transaction or due to its non-consideration, or caused by a mistake of law applicable to such transfer or transaction even when there has been a complete disclosure of all relevant facts upon which a correct assessment could have been passed.2. ..... where the ao has a cause or justification to think that income had escaped assessment he can be said to have reason to believe that such income has escaped assessment. ..... if the ao has a cause to think or suppose that income had escaped assessment he can be said to have reason to believe that such income had escaped assessment. ..... , the cit or the board, as the case may be, has to be satisfied, on the basis of the reasons recorded by the ito, that it is a fit case for issuance of such a notice. ..... , against persons whom he reasonably thinks to be involved in the 'scam' and possess unaccountable wealth and property, and take the proceedings to their logical conclusions. .....

Dy. Commissioner of Income-tax Vs. Murrah Live Stock Agency

Court : Income Tax Appellate Tribunal ITAT Patna

Reported in : (2004)91ITD198(Pat.)

..... the learned counsel for the assessee has filed an application before me pointing out that as per the order of the tribunal in the case of hindusthan livestock agency, delhi (a sister concern of the assessee), the a.o. ..... and intelligible nexus between the reasons and the belief, so that, on such reasons, no one properly instructed on facts and law could reasonably entertain the belief, the conclusion would be inescapable that the ito could not have reason to believe that any part of the income of the assessee had escaped assessment and such escapement was by reason of the omission or failure on the part of the assessee to disclose the assessee to disclose fully and truly all material facts and the notice issued by him would be liable ..... this order was affirmed by the tribunal. ..... taking the totality of the facts and circumstances of this case into consideration, in the light of the legal principles laid down by the hon'ble supreme court referred to elsewhere in this order, i am of the considered view that the a.o. ..... , the commissioner or the board, as the case may be, has to be satisfied, on the basis of the reasons recorded by the income-tax officer, that it is a fit case for issuance of such a notice. ..... against persons whom he reasonably thinks to be involved in the 'scam' and possess unaccountable wealth and property, and take the proceedings their logical conclusions. ..... in september, 1943, the claim was compromised and on october 5, 1943, a compromise decree was passed for the sum of rs. .....