2001 (2) TMI 1035

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..... s the question of law raised is as follows : Whether, on the facts and in the circumstances of the case, and also in the light of the answer to the question in the quantum reference, the Tribunal is right in law and fact in setting aside the order of the CIT(A) ? The Tribunal, Cochin was dealing with ITA Nos. 21 and 969 of 1990, both by the same appellant. Instead of deciding the appeals .....

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..... approach the Settlement Commission, they may withdraw the appeal. The Tribunal is not a Court. But the powers of the Tribunal in dealing with appeals are expressed in the widest possible terms, and are similar to the powers of an appellate Court under the CPC. This section provides that the Tribunal may, after giving both parties to the appeal an opportunity of being heard, pass such orders there .....

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