TMI Blog1967 (3) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... filed before it - held taht order of Tribunal was liable to be set aside - - - - - Dated:- 6-3-1967 - Judge(s) : A. NARAYANA PAI., B. VENKATASWAMI. JUDGMENT The judgment of the court was delivered by NARAYANA PAI J. - The petitioner's father, against whom an order of assessment had been made under the Mysore Agricultural Income-tax Act preferred an appeal to the Deputy Commissioner of A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal to an Appellate Tribunal in the place of the Commissioner. To deal with appeals and revision petitions then pending before the Commissioner, special provision was made in section 22(1) of the amending Act (Mysore Act 29 of 1963). That sub-section reads as follows : "(1) All appeals and applications for revision presented under sections 34 and 35 of the principal Act, before the amendment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s an appeal filed before it. Thereupon, the petitioner approached this court with a writ petition which he later withdrew, because it was observed that he should first exhaust the other available remedies, viz., that of asking the Tribunal to rectify its previous order or review the same. Once again the Tribunal has dismissed the application of the petitioner for reconsideration stating that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals which were not maintainable before the Commissioner did not change their character, the obvious position is that the question of maintainability or otherwise ceased to be available on their being transferred to the Tribunal's file. Secondly, it should be remembered that if the appeal was not maintainable the Commissioner had the discretion to treat it as revision petition and even if the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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