Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Reported in : (1982)2ITD158(Ahd.)
..... the words 'pass such order as the tribunal thinks fit' include all the powers (except possibly the powers of enhancement), which are conferred on the aac by section 251. ..... section 254(1) of the act provides 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. ..... " the said section 254(1) quoted above, shows that the powers of the tribunal in an appeal before it extends to passing such an order thereon, i.e. ..... on behalf of the revenue, it was pointed out that against the order of the aac the department went in appeal before the tribunal, and the ground of appeal before the tribunal was that the learned aac has erred in coming to the conclusion that the ito was not justified in applying the provisions of section 147(6). ..... if, therefore, the use of the word 'thereon' in section 254(1) resticts the jurisdiction of the tribunal to the subject-matter of appeal, then the powers of the tribunal, vast as they may be, on the same lines as those of the aac, were to be exercised by the tribunal within the four corners of such jurisdiction. ..... being aggrieved with the orders of the learned aac, the department is in appeal before the tribunal. ..... since the learned aac did not decide the appeal on merits, as such, the tribunal will have no jurisdiction to decide any controversy which may relate to the merits of the case.22. ..... the ito after considering such material, passed the assessment orders under section 143(3). .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1987)20ITD764(All.)
..... [1967] 66 itr 710 opined, the tribunal is competent to pass such order on appeal 'as it think fit' there is nothing in the income-tax act, 1961 which restricts the tribunal to the determination of question raised before the departmental authorities.all questions whether of law or of facts, which relate to the assessment of the assessee may be raised before the tribunal. ..... [1969] 74 itr 254 decided when the assessee had not questioned the decision of the ito on a point decided, and the aac had not in his order considered that point, the assessee was not entitled to question, the decision of the ito on that point in an appeal to the tribunal against the order of the aac and the tribunal was entitled to law the assessee to agitate the question under guise of granting relief under rule 11 of the income-tax (appellate tribunal) rules, 1963. ..... their lordships had held that it was within the power of the tribunal to reject the plea first time urged before it when such rejection is proper. ..... in the present case the assessee had rejected the legality of imposition of penalty and the same stand has been repeated before the tribunal on the new plea on the basis of evidences on record ..... before the tribunal the assessee could justifiably change the ground and the tribunal was under a duty to entertain the submission and to decide on merits ..... lordships were of the opinion that the new plea was rightly accepted by the tribunal in determining the questions raised before the departmental authorities. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Hyderabad
Reported in : (1992)41ITD57(Hyd.)
..... it would appear from this decision that while the power of remand is implicit in the powers of the tribunal to pass "such orders on the appeal" and is also incidental to its powers to hear and dispose of the appeal, it cannot be exercised for the purpose of enhancing the tax which it is prohibited to do by statute.18. ..... the learned departmental representative, on the other hand, supports the order of the learned judicial member, according to him, the tribunal has full powers to pass such orders as it thinks fit. ..... in the circumstances, as long as the tribunal has jurisdiction to set aside the entire assessment order, the order of the tribunal cannot be questioned.14. ..... ramaswamy lyengar (supra), held that power to remand is not expressly given in section 33(4) [of the old act] but such a power is implicit in the words "pass such orders thereon". ..... tulsiram patel air 1985 sc 1416, the learned accountant member held that the only course open to the tribunal is to set aside the additions and leave it to the revenue to take such action as it may deem fit if otherwise permissible under law. ..... in any case, it is contended that the failure to observe the principles of natural justice in this case was not to such an extent as to result in quashing the order of assessment and deleting the additions completely, but it is a fit case where the issue should be gone into once again after giving the assessee a suitable opportunity of meeting the case sought to be made against it. .....
Tag this Judgment!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. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Chandigarh
Reported in : (1999)70ITD62(Chd.)
..... 2 of the taxation laws (part b) (removal of difficulties) order, 1950, and remand the case to the ito.it further observed that 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 s. 31. ..... 254, 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 things fit. ..... cit (1982) 137 itr 415 (gau), wherein while construing the expression 'such orders thereon as it thinks fit', it was observed that the word 'thereon' is a serious constriction on the exercise of the power by the tribunal and that it can decide only the points or grounds raised before it whereas the it authorities can travel beyond the grounds and consider the entire assessment and that the tribunal has no power of enhancement of any penalty or assessment nor can it remand a case with the object of such enhancement. ..... 18 of the it (appellate tribunal) rules, 1963, wherein it is specified that if the respondent proposes to refer or rely upon any document or statement or other papers on the file by or referred to in the assessment or appellate orders, he may submit a paper book in duplicate containing such papers duly indexed, etc.30. .....
Tag this Judgment!Court : Mumbai
Reported in : (1982)27CTR(Bom)174; [1983]141ITR326(Bom); [1982]8TAXMAN228(Bom)
..... 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. ..... the observations of the court in that case : [1967]66itr710(sc) , on which the learned counsel for the assessee has relied, were as follows (headnote) :'under section 33(4) the appellate tribunal is competent to pass such orders on appeal 'as it thinks fit'. ..... '(b) in an appeal against an order imposing a penalty, he may confirm or cancel such order or vary it so as either to enhance or to reduce the penalty ;(c) in any other case, he may pass such orders in the appears as he thinks fit. ..... - (1) the appellate tribunal may, after giving both the parties to the appeal on opportunity of begin heard, pass such orders thereon as it thinks fit.'15. ..... the assessee once having accepted the said finding of the ito by not having against the same to the aac, the assessee's grievance, if any, against the said finding of the ito cannot form the subject-matter of an appeal before the tribunal so as to give it jurisdiction in exercise of its powers to pass such order in appeal as it may deem fit.20. ..... act, 1961, quoted above shows that the powers of the tribunal in an appeal before it extends to passing such orders thereon, that is, the appeal before it. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1979]116ITR778(AP)
..... the supreme court construing the words 'pass such orders as the tribunal thinks fit' held that those words include all the powers (except possibly the power of enhancement) which are conferred upon the aac by section 31 of the act. ..... the assessee filed an appeal before the tribunal as it was aggrieved by the orders of the ito and the aac that certain expenditure incurred by it prior to the date when it went into commercial production was not allowable deduction under the provisions of section 80j(1) of the i.t. ..... that was, of course, a case where the tribunal had directed the aac or the ito to hold a further enquiry and dispose of the case on the basis of such enquiry. ..... it was the case of the revenue before the tribunal that it was not open to the assessee to claim relief under section 80j(1) as no such relief was claimed by it before the ito. ..... the following question has been referred to this court at the instance of the revenue for our opinion :'whether, on the facts and in the circumstances of the case, the tribunal is justified in law to permit the assessee to raise for the first time a claim for section 80j(1) relief in the appeal filed before it ?'2. ..... that was a case where for the first time before the tribunal a claim was put forth by the assessee on the basis of introduction of casa-blanca conversion system that the expenditure incurred in that regard was of revenue nature. .....
Tag this Judgment!Court : Allahabad
Reported in : [1974]94ITR107(All)
..... the words ' pass such orders as the tribunal thinks fit' include all the powers (except possibly the power of enhancement) which has been specifically conferred on the appellate assistant commissioner by section 31 of the act.' 6. ..... it can ' pass such orders thereon as it thinks fit'. ..... ) in that case the supreme court held that the income-tax appellate tribunal in exercise of its statutory powers under section 254 of the income-tax act, 1961 (corresponding to section 33(4) of the indian income-tax act, 1922), had the power in proper cases to pass orders staying the recovery proceedings pending an appeal before the tribunal, and it is in that connection that the supreme court observed that under section 254 of the income-tax act, 1961, the powers of the tribunal were of widest amplitude. ..... similarly, it is not open to the tribunal to give a finding adverse to the assessee, which does not arise from any question raised in the appeal nor is it open to it to raise any ground which would work adversely to the appellant and pass an order which makes his position worse than it was under the order appealed against. 4. ..... whether, in the circumstances of the case, the tribunal was competent to direct the income-tax officer to calculate the amount of interest again and to pass a fresh assessment order so as to disallow out of interest a sum in excess of rs. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2004(9)SCALE263; (2004)12SCC434
..... the interim orders passed by the high court shall continue to operate till the tribunal decides the application of the appellants and for a period of two weeks thereafter, it will be for the high court to pass such orders as it may think fit. ..... 166 and 167 of 1990 that, although, the respondents (applicants before the forest tribunal) had placed on record the title deeds, partition deeds and several other documents and relied upon them in support of their cases, the land to the extent described in the said applications did not vest in the state government, there is hardly any discussion in the tribunal's order with regard to these facts. ..... the discussion proceeds mostly on the question as to whether the taluk land board decision was binding on the forest tribunal and, secondly, as to the effect of the previous orders of the forest tribunal. ..... 200 of 1991 in this court, which was disposed of by order dated 11.1.1991 as follows: 'in view of this, the impugned order is set aside and the appellants are given liberty to file an application to the tribunal within one month from today or to proceed with the application they have already filed before the tribunal. ..... pursuant to the orders of the forest tribunal, when the forest authorities attempted to take possession of the land, the respondents filed suit nos ..... in order to challenge the said notification and limit the grounds of challenge as aforesaid the appellants will be at liberty to amend the application which he has made to the tribunal. .....
Tag this Judgment!Court : Delhi
Reported in : AIR2000Delhi394; 2000(56)DRJ307
..... the tribunal while deciding the question did take into consideration the mandates of section 19(3) and (4) which enjoined upon the tribunal that even on the application filed by the respondent bank after allowing opportunity of being heard to the petitioner, the tribunal will pass such orders as it thinks fit to meet the ends of justice ..... the only other question in this ease to be examined by us is whether the petitioners are justified in contending that while passing the order, the tribunal violated the principles of natural justice ..... the point in controversy amongst parties is that while passing the impugned order by the tribunal whether there has been violation of the principles of natural ..... the appellate authority while hearing the appeal will be entitled to pass such orders, as it may deem fit on merits of the case since the entire matter will be open before it. 34 ..... in case such an order has been passed on compliance of principles of natural justice, same is appealable under section 20 of the act and there is no reason why the petitioners should not have approached the tribunal by filing an appeal and there is no reason why this court should entertain the writ petition and then enter into merits of the case that whether or not there is admission or not or whether on that admission, final order should or should not be passed. ..... opportunity was allowed to file reply thereto and on being heard, thereafter the tribunal passed the order as it thought fit to meet the ends of justice. .....
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