Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2002 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (8) TMI 36 - HC - Income TaxAppeal To AAC - Failure To File Return In Time - "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal's view that the provision of section 249(4) as amended would not apply to the assessee's case is sustainable in law?" - we find that the Tribunal has disposed of the appeals only on the preliminary ground that the relevant assessment years were 1973-74 and 1974-75 and, therefore, it was only the old law which was applicable. On that ground the Tribunal stayed the order of the appellate authority solely taking into consideration the nonpayment of the admitted tax liability and that order was set aside, restoring the earlier order. In our opinion, the Tribunal will have to consider the matter on the merits because the appellate order also shows that the appellate authority has considered the matters on the merits
|