TMI Blog1969 (1) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... learned advocate on behalf of the assessee appeared before the Appellate Assistant Commissioner on the said dates and advanced one set of arguments in all the three cases. Thereafter, on the 19th March, 1962, the Appellate Assistant Commissioner by an order dealt with and disposed of the contention, and the points involved in the said three appeals relating to the said three assessment orders. It was contended before the Tribunal on further appeal that the Appellate Assistant Commissioner has no power and authority to do so. The Tribunal was unable to accept the said contention and observed : " If an assessee files a number of cases for different years which come up for hearing on the same date, they are usually heard together and dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y inherent power which the civil court might have in some cases. Sections 30 and 31 of the Indian Income-tax Act, 1922, provide for appeals and hearing of the appeals by the Appellate Assistant Commissioner. There is no provision in the Act or in the Rules framed under the Act as to the manner and the form of the order to be passed. In our opinion, where there is no such procedure or term has been laid down the Tribunal or the authority who is enjoined to discharge certain functions given to it has the right to evolve its own procedure provided, however, firstly, such a procedure does not violate any of the rights given to the parties under the Act under which the said authority is created and, secondly, such a procedure is not against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the civil courts having general jurisdiction ; but, where special authorities are constituted under a special statute and for a special object, it is not possible to imply inherent powers in them. Kotval J. referred to a passage in Craies on Statute Law, 5th edition, page 105, to the following effect : " If a statute is passed for the purpose of enabling something to be done, but omits to mention in terms some detail, which is of great importance (if not actually essential) to the proper and effectual performance of the work which the statute has in contemplation, the courts are at liberty to infer that the statute by implication empowers that detail to be carried out. " There the court held that even though the C. P. and Berar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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