TMI Blog1972 (9) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... and remand the case back to that court for deciding the appeal afresh - C.A. 1772 OF 1969 - - - Dated:- 22-9-1972 - Judge(s) : I. D. DUA., K. S. HEGDE., P. JAGANMOHAN REDDY. and H. R. KHANNA. JUDGMENT The judgment of the court was delivered by HEGDE J.--- This is an original petitioner's appeal by certificate. It arises from a decision of a Division Bench of the Allahabad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Aggrieved by that order the appellant went up in appeal to the Appellate Assistant Commissioner. The Appellate Assistant Commissioner rejected the appeal on the ground that the same was not maintainable. He took the view that an appeal lay only under section 30(1A). But, before such an appeal can be entertained the appellant must satisfy two conditions, namely, (1) he had deducted the tax due f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned single judge to the Appellate Bench. That Bench allowed the appeal with the observations, in the present case the question before the Income-tax Officer, Rampur, was whether the firm Nathirmal and Sons was non-resident or not. There was material before him on this question. He had jurisdiction to decide the question either way. It cannot be said that the officer assumed jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee was entitled for the writ of certiorari prayed for by him. It is incomprehensible to think that a quasi-judicial authority like the Income-tax Officer can erroneously decide a jurisdictional fact and thereafter proceed to impose a levy on a citizen. In our opinion, the Appellate Bench is wholly wrong in opining that the Income-tax Officer can decide either way . It was contende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... right in his contention, then he could not have deducted the tax due from the firm to whom he made the payment. For the reasons mentioned above, we allow this appeal, set aside the order of the Appellate Bench of the Allahabad High Court and remand the case back to that court for deciding the appeal afresh. It is open to the assessee to urge all the points that he has taken in the case. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
