TMI Blog1987 (11) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... e of hearing, the ld. counsel for the assessee made a preliminary grievance that the impugned proceedings have been taken up at the instances of someone whose wave length is different than that at which the objects of the assessee institution are carried on because complaints have been filed against the assessee making allegations. But as it may, we are not concerned with such matters because we have to decide the issues before us on the facts and in the circumstances of the case and the law applicable thereto. 3. The ld. counsel for the assessee submitted that the consolidated order of the Commissioner made u/s 263 is untenable both on facts and in law. He emphasised that both the assessments had been framed by the ITO after making thoro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, make the order erroneous so as to be prejudicial to the interests of revenue. It was submitted that this was the case where it was necessary to make further enquiries and, therefore, the CIT assumed jurisdiction lawfully. Since, he had set aside the assessments with directions to the ITO to make them de novo, his order may be upheld and the appeals of the assessee dismissed. Reliance was placed, for these submissions, on the following judgments : R. Dalmia v. Union of India [1972] 84 ITR 616 (Delhi). Gee Vee Enterprises v. Addl. CIT [1975] 99 ITR 375 (Delhi). 5. We have given careful consideration to the rival submissions and have also considered the authorities cited. It is now well settled that in passing an order of revision u/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show that the returns for both the years were filed simultaneously on24-6-1985. The ITO issued notices u/s 143(2) and the President of the Society attended before the ITO on24-1-1986and on four different occasions thereafter up to27-2-1986. On these occasions diverse enquiries were made. The ITO was apparently not taking the evidence submitted before him on its face value by mere acceptance. On5-2-1986and6-2-1986we find orders recorded by the ITO, abstracts of which were filed by the DR at our directions. The order dated 5-2-1986 directs, the Inspector of Income-tax to visit the premises M-70, Greater Kailash-I and report as to whether the premises is being used entirely for the residence of Ms. Pearl Drego, President of the Society. He has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. The CIT has recorded that in response to show cause notice issued by him on2-9-1986necessary details and documents were furnished before him, which he examined. Thereafter, in paras 5 and 6 of his impugned order, he has recorded his findings. We find that with regard to his objections that the ITO did not examine as to whether salary and honorarium paid to the category of persons referred to in section 13(3) of the Act were in conformity with and commensurate to the services rendered, he has not recorded any discussion or findings of his own. Apparently, this objection, therefore, cannot form either the basis for initiation of action U/s. 263 or for making an order thereunder. The CIT has held that on going through the programmes conduct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Commissioner has not to dealt with it in his impugned order as pointed out by us supra. 11. Thus, when we consider the entirety of the facts and circumstances of the case, we find that, the CIT had no jurisdictional facts to assume lawful jurisdiction u/s 263. The impugned consolidated order made by him for assessment years 1984-85 and 1985-86, therefore, is bad in law. It is cancelled and in its place orders of the ITO for these two years are restored. We order accordingly. 12. Before we close, however, we would like to record that, much has been made of the various amenities being available at the premises of the institution and their possible use by the persons conducting this institution. This has been, in our considered opini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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