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 : Kolkata
Reported in : [1977]107ITR347(Cal)
..... therefore, the tribunal has authority and jurisdiction to pass such order as the tribunal thinks fit on the appeal before it. ..... section 254(1) of the income-tax act, 1961, authorises the appellate tribunal after giving both the parties to the appeal an opportunity of being heard 'to pass such order thereon as it thinks fit'. ..... , as the learned chief justice then was, observed as follows at page 948 of the report:'the above decisions of the different high courts in india establish beyond doubt that the word 'thereon' in section 33(4) is restricted to the subject-matter of the appeal before the tribunal and the subject-matter of the appeal consists of the memorandum or grounds of appeal, the additional grounds, if any, allowed by the tribunal, and the grounds, if any, urged by or on behalf of the respondent, to support the order under appeal. ..... in the view, however, that i have taken as mentioned before, the order of the appellate tribunal dated the 15th of october, 1971, passed in i.t.a. no. ..... the rest of the order of the appellate tribunal is, however, affirmed.6. ..... under sub-section (4) of section 254 of the income-tax act, 1961, the order passed by the appellate tribunal was final and under section 256 of the said act the assessee was entitled to ask for a reference on a question of law to this high court. ..... in this application under article 226 of the constitution the petitioner has challenged an order and/or direction of the income-tax tribunal. .....
Tag this Judgment!Court : Kolkata
Reported in : [1979]116ITR554(Cal)
..... the words 'pass such order as the tribunal thinks fit' include all powers.10. ..... the said section provides that the tribunal after giving both the parties an opportunity of being heard can pass such orders thereon as it thinks fit. ..... in this context, the supreme court held that under section 33(4) the tribunal was competent to pass such orders on appeal 'as it thinks fit'. ..... therefore, the tribunal has the power to pass any order if it thought fit after giving the parties appropriate opportunities. ..... he took up the matter in appealbefore the tribunal who returned the case to the aac with a direction forre-deciding the issue after giving the assessee reasonable opportunity ofproducing such material as the assessee thought it necessary to prove that the assets with which the cinema was built and the business was run were not transferred directly or indirectly by the assessee to his wife, sm. ..... in the context of these facts we are of the opinion that the subject-matter of the appeal was wide enough to include examination of the question of benami by the tribunal if reasonable and proper opportunity as enjoined under the rules and the principles of justice was given to the assessee to controvert such a contention to be considered by the tribunal. ..... the tribunal has wide powers to pass any appropriate order. ..... the assessee appealed against the order of the ito before the aac and ultimately to the tribunal without any success. ..... but such orders must be passed on the subject-matter of the appeal. .....
Tag this Judgment!Court : Kolkata
Reported in : (1981)21CTR(Cal)274,[1983]140ITR507(Cal)
..... ito : [1977]107itr347(cal) of the report, my lord observes that the tribunal has authority and jurisdiction to pass such order as the tribunal thinks fit on the appeal before it. ..... act, 1922, was found to be restricted to the subject-matter of the appeal before the tribunal and the subject-matter of the appeal consisted of the memorandum of grounds of appeal for the additional grounds, if any, allowed by the tribunal and the grounds, if any, urged by or on behalf of the respondent to support the order under appeal. ..... the tribunal, in deciding the appeal before it, must deal with the question of law and fact which arose out of the order of the assessment made by the ito and the order of the aac. ..... in this view of the matter, the tribunal while considering the allowability of deduction of the bonus paid by the assessee considered the fact that the assessee changed the system in respect of bonus into mercantile system and in pursuance of such change made a provision for payment of rs. ..... banerjee that the department did not choose either to file an appeal or to file any cross-appeal against the order passed by the aac and the claim before the income-tax appellate tribunal was whether the sum of rs. ..... 20 of the paper book, whereby the aac disposed of the appeal preferred by the assessee, against the order passed by the ito disallowing rs. .....
Tag this Judgment!Court : Kolkata
Reported in : (1981)24CTR(Cal)276,[1982]135ITR713(Cal)
..... 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. ..... sen that the powers of the tribunal are wide enough to pass such orders on appeal, as it thinks fit. ..... act, 1922, the appellate tribunal was competent to pass such orders on appeal 'as it thinks fit'. ..... the tribunal can 'pass such orders thereon as it thinks fit'. ..... 'thereon', and the view taken by the court, as we will presently point out, is that the orders that the appellate tribunal can pass, whatever the nature of the order may be, must be orders on the appeal and the tribunal cannot travel outside the appeal. ..... thus, it appears to us that the tribunal was competent enough to pass the impugned order and that it was within the jurisdiction of the tribunal to find out as to what amount the assessee was entitled as deduction.26. ..... thus, the question that the order passed by the tribunal affecting the position of the assessee adversely or making its position worse than it was under the order appealed against would not arise at all. ..... it is also argued by him that it is not open to the tribunal to come to 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 assessee and pass an order which would make its position worse than it was under the order appealed against.19. mr. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1983)4ITD545(Kol.)
..... the power to pass such orders as the tribunal thinks fit can be exercised only in relation to the matters that arise in the ..... to 'pass such orders thereon as it thinks fit' in section 33(4) of the income-tax act, 1922, is not arbitrary: the expression is intended to define the jurisdiction of the tribunal to deal with and determine questions which arise out of the subject-matter of the appeal in the light of the evidence, and consistently with the justice of the case. ..... 254 of the act provides that the tribunal may, after giving both parties to the appeal an opportunity of being heard, 'pass' such orders thereon as it thinks 'fit'. ..... was stated by shri bara that once the assessment was set aside by the tribunal on the departmental appeal and the assessee finally accepted the order of the tribunal, the order of the tribunal became final and, therefore, the tribunal cannot rehear the appeal of the assessee. ..... the high court, on reference, held that: (i) the powers of the tribunal are limited to the subject-matter of the appeal; (ii) the tribunal had no power to make an enhancement beyond the figure fixed by the officer; and (iii) the tribunal could only deal with the two additions relating to the gross profit but not with the other addition relating to unexplained stock and hence had no jurisdiction to set aside the entire order of the ..... in this connection, referred to the orders of the tribunal and reference application in the case of the assessee, the head-notes in guduthur bros. v .....
Tag this Judgment!Court : Kolkata
Reported in : [1989]180ITR388(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 of the act. ..... chandrima bhattacharya for the petitioner, have argued that even assuming though not admitting that the order of the tribunal for the assessment year 1970-71 dated may 30, 1975, had the effect of reopening the assessment as a whole, it is urged that the order of the tribunal is illegal, invalid and without jurisdiction as the tribunal's order would be beyond the scope of the appeal. ..... 1 exceeded his jurisdiction in making the addition or disallowances inasmuch as neither the order of the appellate assistant commissioner of income-tax dated september 27, 1974, nor the order of the tribunal dated may 30, 1975, authorised respondent no. ..... of the said provision from the act, the petitioner cannot challenge such proceeding made under section 144b of the said act because the respondent authorities are, in any case, entitled to proceed according to law by giving appropriate opportunities to the petitioner as the petitioner would be found otherwise entitled ; but the entire thrust of the argument is that after the decision of the appeal sending the matter on remand, the scope has become limited and the authorities concerned, after remand, cannot take any effective action beyond the scope of the order of the .....
Tag this Judgment!Court : Kolkata
Reported in : [1950]18ITR669(Cal)
..... that sub-section 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'.dr. ..... gupta laid stress on the powers of the appellate tribunal to pass such orders as it thinks fit. ..... that rule provides :-'the parties to the appeal 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 exclaimed or any affidavit to be filed to enable it to pass orders or for any other substantial cause, or if the income-tax officer has decided the case without giving a sufficient opportunity to the assessee to adduce evidence either on points specified by him or not specified by him, the tribunal may allow such document to be produced or witness to be examined or affidavit to be filed or may .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1967Cal499
..... therefore, it must be implied that the tribunal has the jurisdiction to pass an order either enhancing or reducing the assessment made by the appellate assistant commissioner, by virtue of the tribunal's statutory powers to 'pass such orders as it thinks fit. ..... if that were so, then such express power, either of reduction or enhancement, is not given to the tribunal either, because all that section 33 (4) says is this that the appellate tribunal may pass such orders as it thinks fit. ..... when the high court has decided the question of law raised in the reference by a judgment containing the grounds on which the decision is founded, the matter apparently goes back to the tribunal and the provision of section 65 (5) of the act is--'and shall send a copy of such judgment under the seal of the court and the signature of the registrar to the appellate tribunal which shall pass such orders as are necessary to dispose of the case conformably to such judgment. ..... that residue is to pass such orders as are necessary to dispose of the case conformably to the judgment given by the high court it means that the final order is that of the tribunal and the tribunal must of course act in conformity with the judgment given by the high court on the reference. 32. .....
Tag this Judgment!Court : Kolkata
Reported in : [1968]70ITR29(Cal)
..... therefore, it must be implied that the tribunal has the jurisdiction to pass an order either enhancing or reducing the assessment made by the appellate assistant commissioner, by virtue of the tribunals statutory powers to 'pass such orders as it thinks fit'. ..... if that were so, then such express power, either of reduction or enhancement, is not given to the tribunal, either, because all that section 33(4) says is this that the appellate tribunal may pass such orders as it thinks fit. ..... is no decree under section 66(5) of the income-tax act, yet there is very significant provision therein which is its fourth special feature.when the high court has decided the question of law raised in the reference by a judgment containing the grounds which the decision is founded, the matter apparently goes back to the tribunal and the provision of section 66(5) of the act is - 'and shall send a copy of such judgment under the seal of the court and the signature of the registrar to the appellate tribunal which shall pass such orders as are necessary to dispose of the case conformably of such judgment. .....
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