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Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1968 (9) TMI HC This

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1968 (9) TMI 44 - HC - Income Tax


  1. 1996 (12) TMI 7 - SC
  2. 2023 (10) TMI 41 - HC
  3. 2018 (7) TMI 1738 - HC
  4. 2018 (8) TMI 920 - HC
  5. 2017 (10) TMI 381 - HC
  6. 2017 (6) TMI 604 - HC
  7. 2017 (6) TMI 600 - HC
  8. 2016 (9) TMI 820 - HC
  9. 2015 (1) TMI 703 - HC
  10. 2011 (3) TMI 1609 - HC
  11. 2010 (9) TMI 45 - HC
  12. 2008 (11) TMI 682 - HC
  13. 2006 (1) TMI 616 - HC
  14. 2002 (12) TMI 570 - HC
  15. 1998 (11) TMI 53 - HC
  16. 1993 (9) TMI 23 - HC
  17. 1993 (4) TMI 46 - HC
  18. 1992 (4) TMI 29 - HC
  19. 1992 (4) TMI 11 - HC
  20. 1984 (4) TMI 36 - HC
  21. 1982 (11) TMI 47 - HC
  22. 1981 (9) TMI 16 - HC
  23. 1981 (8) TMI 33 - HC
  24. 1981 (8) TMI 236 - HC
  25. 1980 (9) TMI 74 - HC
  26. 1979 (11) TMI 58 - HC
  27. 1979 (10) TMI 33 - HC
  28. 1978 (2) TMI 73 - HC
  29. 1976 (3) TMI 215 - HC
  30. 1975 (12) TMI 43 - HC
  31. 1974 (11) TMI 21 - HC
  32. 1973 (6) TMI 24 - HC
  33. 2024 (12) TMI 1162 - AT
  34. 2024 (7) TMI 1136 - AT
  35. 2024 (6) TMI 870 - AT
  36. 2024 (5) TMI 1232 - AT
  37. 2023 (12) TMI 635 - AT
  38. 2023 (10) TMI 915 - AT
  39. 2023 (9) TMI 1157 - AT
  40. 2023 (9) TMI 97 - AT
  41. 2023 (6) TMI 382 - AT
  42. 2023 (2) TMI 1356 - AT
  43. 2023 (1) TMI 209 - AT
  44. 2022 (7) TMI 1134 - AT
  45. 2022 (4) TMI 151 - AT
  46. 2022 (5) TMI 766 - AT
  47. 2022 (1) TMI 923 - AT
  48. 2021 (12) TMI 311 - AT
  49. 2021 (11) TMI 1148 - AT
  50. 2021 (10) TMI 1420 - AT
  51. 2021 (10) TMI 1403 - AT
  52. 2021 (9) TMI 1394 - AT
  53. 2021 (12) TMI 96 - AT
  54. 2021 (7) TMI 1408 - AT
  55. 2021 (7) TMI 1286 - AT
  56. 2021 (6) TMI 92 - AT
  57. 2021 (3) TMI 1104 - AT
  58. 2021 (3) TMI 825 - AT
  59. 2021 (3) TMI 157 - AT
  60. 2021 (3) TMI 710 - AT
  61. 2021 (2) TMI 531 - AT
  62. 2021 (1) TMI 670 - AT
  63. 2020 (12) TMI 258 - AT
  64. 2019 (12) TMI 1209 - AT
  65. 2019 (12) TMI 980 - AT
  66. 2019 (12) TMI 311 - AT
  67. 2019 (7) TMI 1439 - AT
  68. 2019 (5) TMI 1960 - AT
  69. 2018 (12) TMI 1562 - AT
  70. 2018 (12) TMI 1668 - AT
  71. 2018 (10) TMI 1399 - AT
  72. 2017 (11) TMI 1743 - AT
  73. 2017 (11) TMI 378 - AT
  74. 2017 (9) TMI 501 - AT
  75. 2017 (10) TMI 104 - AT
  76. 2017 (8) TMI 1375 - AT
  77. 2017 (8) TMI 1122 - AT
  78. 2017 (6) TMI 546 - AT
  79. 2017 (4) TMI 1145 - AT
  80. 2017 (4) TMI 947 - AT
  81. 2017 (3) TMI 481 - AT
  82. 2016 (7) TMI 846 - AT
  83. 2016 (6) TMI 1329 - AT
  84. 2015 (10) TMI 1760 - AT
  85. 2015 (5) TMI 516 - AT
  86. 2015 (3) TMI 1250 - AT
  87. 2015 (2) TMI 172 - AT
  88. 2014 (4) TMI 823 - AT
  89. 2013 (12) TMI 656 - AT
  90. 2013 (11) TMI 923 - AT
  91. 2012 (5) TMI 466 - AT
  92. 2011 (4) TMI 1371 - AT
  93. 2011 (3) TMI 1666 - AT
  94. 2011 (2) TMI 99 - AT
  95. 2010 (1) TMI 56 - AT
  96. 2009 (1) TMI 300 - AT
  97. 2008 (1) TMI 525 - AT
  98. 2007 (6) TMI 318 - AT
  99. 2007 (3) TMI 420 - AT
  100. 2005 (12) TMI 465 - AT
  101. 2005 (7) TMI 280 - AT
  102. 2004 (3) TMI 358 - AT
  103. 2002 (7) TMI 248 - AT
  104. 2002 (5) TMI 221 - AT
  105. 2000 (6) TMI 806 - AT
  106. 2000 (6) TMI 121 - AT
  107. 1998 (8) TMI 619 - AT
  108. 1997 (1) TMI 134 - AT
  109. 1994 (2) TMI 87 - AT
  110. 1994 (1) TMI 113 - AT
  111. 1989 (7) TMI 159 - AT
Issues Involved:
1. Jurisdiction of the Tribunal under the Income-tax Act, 1961.
2. Competence of the Tribunal to entertain an additional ground of appeal not raised before the Appellate Assistant Commissioner.
3. The principle of merger of the Income-tax Officer's order with the Appellate Assistant Commissioner's order.
4. Interpretation of relevant statutory provisions and rules, including Sections 246, 250, 251, 253, and 154(1A) of the Income-tax Act, 1961, and Rule 11 of the Income-tax (Appellate Tribunal) Rules, 1963.

Issue-wise Detailed Analysis:

1. Jurisdiction of the Tribunal under the Income-tax Act, 1961

The core issue was whether the Tribunal had jurisdiction to allow the assessee to raise an additional ground of appeal regarding the deduction of Rs. 25,920, which was not initially contested before the Appellate Assistant Commissioner. The Tribunal's jurisdiction is defined by the scope and ambit of the relevant statutory provisions, particularly Sections 246, 250, 251, and 253 of the Income-tax Act, 1961. The judgment clarified that the Tribunal's jurisdiction is contingent upon the matters considered and decided by the Appellate Assistant Commissioner.

2. Competence of the Tribunal to entertain an additional ground of appeal not raised before the Appellate Assistant Commissioner

The Tribunal allowed the assessee to raise an additional ground of appeal based on a Supreme Court decision in India Cements Ltd. v. Commissioner of Income-tax, which deemed such expenditure allowable under Section 37 of the Income-tax Act, 1961. However, the High Court held that since the disallowance of the third claim was neither raised nor decided by the Appellate Assistant Commissioner, the Tribunal lacked the competence to entertain this additional ground. The judgment emphasized that an appeal to the Tribunal must be based on decisions made by the Appellate Assistant Commissioner, and there was no such decision regarding the third claim.

3. The principle of merger of the Income-tax Officer's order with the Appellate Assistant Commissioner's order

The judgment examined whether the order of the Income-tax Officer merged with the order of the Appellate Assistant Commissioner. It was established that the order of the Income-tax Officer ceases to exist and merges into the order of the Appellate Assistant Commissioner, making the latter the operative order. However, this principle does not imply that every aspect of the Income-tax Officer's order is automatically considered and decided by the Appellate Assistant Commissioner. The High Court clarified that the Appellate Assistant Commissioner is not obligated to examine every decision of the Income-tax Officer unless it is specifically challenged or considered suo motu.

4. Interpretation of relevant statutory provisions and rules

The judgment delved into the interpretation of Sections 246, 250, 251, 253, and 154(1A) of the Income-tax Act, 1961, and Rule 11 of the Income-tax (Appellate Tribunal) Rules, 1963. Section 246 provides the right of appeal to the assessee, while Section 250 outlines the hearing process. Section 251 grants the Appellate Assistant Commissioner broad powers to confirm, reduce, enhance, or annul the assessment. Section 253 allows both the assessee and the revenue to appeal to the Tribunal. Section 154(1A) addresses the rectification of orders. Rule 11 permits the Tribunal to allow grounds not set forth in the memorandum of appeal but does not extend to grounds that could not have been originally taken.

The High Court concluded that the Tribunal's discretion under Rule 11 does not extend to grounds that were not and could not have been raised before the Appellate Assistant Commissioner. The Tribunal's decision to allow the additional ground was therefore beyond its jurisdiction.

Conclusion

The High Court answered the referred question in the negative, stating that the Tribunal did not have jurisdiction to allow the assessee to raise the additional ground concerning the deduction of Rs. 25,920. The assessee was ordered to pay the costs of the reference to the Commissioner.

 

 

 

 

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