Court : Supreme Court of India
Reported in : AIR1967SC455; [1967]63ITR232(SC); [1967]1SCR463
..... 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 s. ..... ' section 33(4) reads as follows :- '(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 any such orders to the assessee and to the commissioner.' 9. ..... rule 28 is to the following effect : 'where the tribunal is of opinion that the case should be remanded, it may remand it to the appellate assistant commissioner or the income-tax officer, with such directions as the tribunal may think fit.' 12. ..... it was urged before the tribunal by the department that although the income tax officer had not considered the provisions of paragraph 2 of the taxation laws (part b states) (removal of difficulties) order, 1950 (hereinafter referred to as the 'taxation laws order'), the said provisions were applicable in the present case and certain amounts of depreciation which are allowed under the industrial tax rules, which had the force of law in the indore state, were required to be deducted in arriving at the written down value of the assets of the assessee. .....
Tag this Judgment!Court : Gujarat
Reported in : (1968)9GLR509; [1967]66ITR404(Guj)
..... the supreme court in that case held that the powers of the tribunal in dealing with appeals are expressed in section 33(4) in the widest possible terms and 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 or the income-tax officer to hold a further enquiry and dispose of the case on the basis of such ..... the power conferred on the tribunal under this sub-section is in the widest terms, for the tribunal can pass such orders on the appeal as it thinks fit and, prima facie, we do not see why the tribunal cannot pass an order setting aside an assessment and directing the income-tax officer to make a fresh assessment after giving due notice to the ..... the power to set aside the assessment and to direct the income-tax officer to make of fresh assessment is, therefore clearly comprehended within the width and amplitude of the words 'pass such orders thereon as it thinks fit' and the tribunal can, while setting aside the assessment in appeal, direct the income-tax officer to make a fresh assessment on the ..... 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 ..... sub-section (5), of section 33 clearly postulates that such an order may be passed by the tribunal of an appeal under section 33, sub-section (4) .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1968]67ITR788(P& H)
..... 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.'mr. ..... 'the appellate tribunal empowered to hear appeals against the order of the appellate assistant commissioner, under sub-section (4) of section 33, '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 order to the assessee and to the commissioner. ..... , speaking for the court, said at page 723 that :'section 33 (4) of the act gives the tribunal very wide powers to pass such orders as it thinks fit. ..... it was observed that the 'subject-matter of the appeal before the tribunal is the grounds of appeal raised by the appellant in his memorandum of appeal, the grounds which the tribunal allows him to raise and the contentions raised by the respondent before the tribunal in support of the order made by the appellate assistant commissioner by challenging the adverse finding against him. ..... read in that way, the sub-section [33 (4)] only gives power to the appellate tribunal to give its decision and pass orders in respect of all grounds urged... .....
Tag this Judgment!Court : Mumbai
Reported in : [1968]68ITR50(Bom)
..... the words 'pass such order as the tribunal thinks fit' include all the powers (except possible the power of enhancement) which are conferred on the appellate assistant commissioner by section 31. ..... the power is conferred upon the tribunal in the widest possible terms by section 33(4) by the words 'pass such orders thereon as it thinks fit'. ..... apart from that so far as the order of the tribunal is concerned, there can be no doubt that the tribunal had the jurisdiction to pass the order which it did. ..... it is the further order that he passed which gave rise to the appeal before the tribunal and to this reference and that order was, 'as this has not been done, l set aside the assessment and direct the income-tax officer to verify the forward transactions in metals and also check up the correctness of the results disclosed in the manufacturing and trading accounts of the appellant'. ..... now what is it that the tribunal has done in the present case the tribunal found that the appellate assistant commissioner passed the order setting aside the assessment with jurisdiction, but in the passage which we have quoted had observed that power ought to have been judiciously exercised in the facts and circumstances of the case. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1969SC1068; [1969]74ITR41(SC); (1969)1SCC591; [1969]3SCR818
..... commissioner of income tax, central bombay : [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. ..... sub-section (4) is to the effect that 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. ..... the scheme of the provisions of the act relating to the appellate tribunal apparently is that it has to dispose of an appeal by making such orders as it thinks fit on the merits. ..... arunachalam chettiar : [1953]23itr180(sc) that the jurisdiction of the tribunal and of the high court is conditional on there being an order by the appellate tribunal which may be said to be one under section 33(4) and a question of law arising out of such an order. ..... it was recognised that there was no specific rule empowering the tribunal to restore an appeal dismissed for default of appearance but it was observed that the tribunal would have inherent jurisdiction to set aside such an order if satisfied with regard to the existence of a sufficient cause. .....
Tag this Judgment!Court : Kolkata
Reported in : [1971]82ITR941(Cal)
..... 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. ..... 'now, sub-section (4) of section 33 of the indian income-tax act, 1922, provides :'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. ..... sub-section (4) of section 33 provides that 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. ..... in these premises, the first question in this reference should be answered in the affirmative.but the position seems to be that, under sub-section (4) of section 33, the appellate tribunal hears both parties to an appeal and passes such order 'thereon' as it thinks fit. ..... 'rule 28 provides :'where the tribunal is of opinion that the case should be remanded, it may remand it to the appellate assistant commissioner or the income-tax officer, with such directions as the tribunal may think fit. .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1971AP307
..... the supreme court, on a consideration of the scheme and provisions of that act and the use of the words 'thereon' and 'pass such orders as the tribunal thinks fit' in section 3 (4) held that the appellate tribunal has to dispose of the appeals on merits, but has no jurisdiction to short-circuit the appeals by dismissing teem for default of appearance. ..... as the question for decision largely depends on the interpretation that should be placed on the expression 'the revenue divisional officer, shall thereupon pass such orders as he deems fit' occurring in sub-rule (5) of rule 5, it is profitable to extract the same:'on the date fixed for the hearing of the appeal under sub-rule (1) or on such further date or dates to which the hearing may be adjourned the revenue divisional officer shall give a reasonable opportunity to the parties to state their case and advance their arguments and shall thereupon pass such orders as he deems fit. ..... 16 (2) leaves no doubt in my mind that the appellate authority (r.d.o) has a statutory obligation and duty to make a decision upon the dispute raised before him and pass such orders as he deems fit and proper. ..... 'rule 5 (5) enjoins the appellate authority to afford reasonable opportunity to the parties to state their case and advance their arguments and thereupon to pass such orders as it deems fit. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1971]28STC291(P& H)
..... ), 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. ..... (3) a tribunal, on application made to it against an order of the commissioner under sub-section (1) within ninety days from the date of communication of the order, may call for and examine the record of any such case and pass such orders thereon as it thinks just and proper. ..... (1) the commissioner may on his own motion call for the record of any proceedings which are pending before, or have been disposed of by, any authority subordinate to him, for the purpose of satisfying himself as to the legality of propriety of such proceedings or of order made therein, and may pass such order in relation thereto as he may think fit. ..... ), and after considering the various decisions on the subject it was observed thus :the scheme of the provisions of the act relating to the appellate tribunal apparently is that it has to dispose of an appeal by making such orders as it thinks fit on the merits. .....
Tag this Judgment!Court : Gujarat
Reported in : [1974]94ITR26(Guj)
..... the word '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 jurisdiction of the tribunal is undoubtedly restricted to the subject-matter of the appeal but once it is shown that a particular claim or contention was the subject-matter of the appeal before the tribunal, the law authorises the tribunal to pass such orders in relation to such claim or contention as it thinks fit. ..... (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 any such orders to the assessee and to the commissioner.' 12. ..... there is no manner of doubt that the tribunal was well within its jurisdiction in giving the aforesaid direction and we are of the opinion that it was competent to the tribunal to give such a direction in the facts and circumstances of the case. 14. ..... the tribunal, therefore, directed the appellate assistant commissioner to hear the assessee in regard to the contention sought to be raised by it and decide the matter after hearing both the parties and taking into account such material as may be placed before him. ..... consequently, the tribunal has authority under this section to direct the appellate assistant commissioner or the income-tax officer to hold a further enquiry and dispose of the case on the basis of such enquiry.' 13. .....
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