TMI Blog1958 (10) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... in the order whichis before us has stated what it meant or has failed to say what it meant. TheTribunal itself, as we shall presently point out, has on a subsequent occasion statedas to what is meant by the order under consideration. Now, we are not concernedwith what the Tribunal has stated it meant and no more. Therefore, although theTribunal has in a later order stated what the intended meaning and effect of theprior order was, we shall confine our consideration to the original order roundwhich the whole argument has turned before us. The assessee is Indo-Aden Salt Works Co., a firm, which sold its business to aprivate limited company on August 24, 1949, (during the accounting yearS. Y. 2005). The assessment year is 1950-51 and in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal and the Tribunal reversed the decisionof the Appellate Assistant Commissioner. Counsel who appeared for the assesseebefore the Tribunal requested the Tribunal not to dispose of the question aboutsuper-tax as the assessee wanted to lead certain evidence before the AppellateAssistant Commissioner in the matter of the claim relating to super-tax. Since the principal controversy before us has turned on the actual meaning and effect of the order of the Tribunal in disposing of that appeal, we may state the material part of that order in extenso : "Mr. Palkhivala for the assessee did not desire us to go into the merits of the view taken by the Income-tax Officer, for he said that the assessee wanted to leadcertain evidence e before the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome-tax Officer had already granted relief in respect of income-tax to the assessee, hewithdrew that order for relief after giving due notice of enhancement to theassessee. One of the contentions of the assessee before the Appellate commissioner at this hearing was that onlyh the question of relief in respect ofsuper-tax was directed by the Tribunal to be determined by him. The AppellateAssistant, Commissioner, however, took the view that the Tribunal, in referring to the earlier order of the Appellate Assistant Commissioner, had used the expression "vacated" and, therefore, the Tribunal had vacated the entire order made in the the earlier appeal. According to him, it was open to him to go into the entire appeal. The matter was carried in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late Assistant Commissioner had only to decide the narrow and limited pointof super-tax relief on its merits, all other points at issue having already become conclusive and binding on the parties." We have already observed that on this reference we are concerned onlywith the meaning and effect of the earlier order of the Tribunal as it reads and wewould not permit ourselves to take into consideration what the Tribunal mighthave thought it meant when that order was made. It has been urged before us by Mr. G. N. Joshi, learned counsel for theRevenue, that the powers of the Appellate Assistant Commissioner under sec-tion 31 are very wide. We agree that the powers of the Appellate AssistantCommissioner are very wide in the matter of disposa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l was that there was no order at all passed by the Appellate Assistant Commissioner and the whole matterwas opened up afresh and it was competent to the Appellate Assistant Commissioner to deal with all the aspects of the matter and exercise every single power vested in him under section 31. It is stated that the true meaning and effect ofthat order was that the Appellate Assistant Commissioner was directed to disposeof the appeal as if he was hearing it for the first time. It is further stated that it was not a mere order of remand and the powers of the Appellate Assistant Commissioner remained unfettered in the absence of any restrictions imposed bythe Tribunal in the matter of the disposal of the appeal. That leaves us with the short que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suggested on behalf of the Revenue that the Appellate Assistant Commissioner can sit in appeal over his own judgment or the judgment of another Appel-late Assistant Commissioner; nor has it been suggested by learned counsel for the Revenue that the Tribunal can do indirectly what it has no power to do directly;nor has it been suggested that the Tribunal had power to enhance the assessment.These submissions do not carry the assessee's case any further. That brings us to the consideration of the real contention of the assessee which turns on the interpretation of the Tribunal's order when it directed the Appellate Assistant Commissioner to dispose of the appeal on its merits. It appears fromthat order that it was a common ground before the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
