TMI Blog2008 (9) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... thing in a certain manner, the thing must be done in that manner and in no other manner. In the instant case, the matter was remitted to the Income Tax Appellate Tribunal by this Court with certain directions and it was not open for the Tribunal to take fresh evidence in the matter as no such direction was issued by this Court. The impugned order by which a fresh direction has been issued by the Tribunal to the Assessing Officer is legally not sustainable. W.P. allowed. - 6864 (M/B) of 2008 - - - Dated:- 3-9-2008 - U.K. Dhaon and Satish Chandra, JJ. REPRESENTED BY : S/Shri S.K. Garg, assisted by Rahul Shukla, Counsel, for the Petitioner. Shri D.D. Chopra, Senior Standing Counsel, for the Respondent. [Order]. Heard Sri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel for the petitioner submits that by the judgment and order dated 22-5-2008 a direction was issued by this Hon ble Court to the Income Tax Appellate Tribunal, Lucknow Bench, Lucknow to decide the matter on the basis of the material on record and the Tribunal was not directed to hold a fresh enquiry into the matter and by the impugned order dated 25-7-2008 the learned Tribunal has directed the Assessing Officer to hold a fresh enquiry regarding the service of notice upon Sri G.K. Lath, Chartered Accountant. 4. The learned counsel for the petitioner has relied upon the decisions of Hon ble Supreme Court in the cases of Assistant Collector of Central Excise, Chandan Nagar v. Dunlop India Ltd., and others, reported in 1985 (19) E.L.T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eved by the judgment and order dated 25-8-2004 for the assessment year 2000-01 passed by the Income Tax Appellate Tribunal, an Appeal was preferred by the petitioner in this Court which was registered as Income Tax Appeal No. 1 of 2005. The said appeal was contested by the respondents and thereafter by the detailed judgment and order dated 22-5-2008, the matter was remitted back to the Income Tax Appellate Tribunal, Lucknow Bench, Lucknow for fresh adjudication on the basis of the material on record. By the interlocutory order dated 25-7-2008, the Tribunal has directed the Assessing Officer to record the statements of Sri Dinesh Singh, ACA and Sri G.K. Lath, Chartered Accountant to ascertain whether Sri Dinesh Singh is representing before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the forum appealed against and in the event of a remand the lower forum shall have to re-hear the matter and comply with such directions as may accompany the order of remand. The appellate jurisdiction inherently carries with it a power to issue corrective directions binding on the forum below and failure on the part of latter to carry out such directions or show disrespect to or to question the propriety of such directions would - it is obvious - be destructive of the hierarchical system in administration of justice. The seekers of justice and the society would lose faith in both. 7. Hon ble the Supreme Court in the case of Commissioner of Income Tax, Bhopal v. Ralson Industries Ltd. reported in (2007) 2 SCC 126 has held that when an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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