9911796707
TMI Blog1973 (2) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... t, is the assessee. Aggrieved against the orders of the Appellate Assistant Commissioner for the assessment years 1952-53, 1953-54, 1954-55, 1955-56, 1956-57, 1957-58, 1958-59 and 1959-60 the petitioner took the matter to higher authorities. For the assessment year 1952-53 it filed an appeal before the Tribunal. For subsequent assessment years the trust on April 12, 1958, filed revision petitions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal. In the appeal the Tribunal had held that the income assessed in the hands of the trust was liable to be assessed in the hands of the joint Hindu family because the trust itself was invalid. This decision of the Tribunal dated 20th February, 1967, appears to have become final. Consequently, the trust made the aforesaid amendment application seeking to raise the same question in the revision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Commissioner in appeal or in the revision petitions itself. Aggrieved, the trust has come to this court under article 226 of the Constitution with the prayer that the order of the Commissioner be quashed. It is evident that the amendment application was occasioned because of the order passed by the Tribunal on 20th February, 1967, deciding the trust's appeal for the assessment year 1952-53. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ught to have been allowed and the point raised therein ought to have been considered on merits. In the result the writ petition succeeds and is allowed. The impugned orders of the Commissioner dated 30th March, 1972, disposing of the revision petitions are quashed. The matter is sent back to the Commissioner for the disposal of the revision petitions in accordance with law and in the light of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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