TMI Blog2006 (1) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... red in the negative, i.e., both the questions are answered in favour of the Revenue and against the assessee - - - - - Dated:- 17-1-2006 - Judge(s) : D. A. MEHTA., MS. H. N. DEVANI. JUDGMENT The judgment of the court was delivered by D.A. Mehta J.- The Income-tax Appellate Tribunal, Ahmedabad Bench "A", has referred the following two questions under section 256(1) of the Income-tax Act, 1961 ("the Act"), at the instance of the assessee: "(1) Whether, on the facts and in the circumstances of the case, the Tribunal while deciding the assessee's appeal against the order passed by the learned Commissioner of Income-tax under section 263 of the Income-tax Act had jurisdiction to direct the Assessing Officer to make proper investigati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ieved, the assessee carried the matter in appeal before the Tribunal. Vide order dated August 27, 1993, the Tribunal upheld the invocation of section 263 of the Act, but modified the order of the Commissioner to the extent of setting aside the direction to finally disallow the commission, by substituting the same with a direction to the Assessing Officer to make proper inquiries and then, decide whether the additional commission was allowable or not. Mr. S.M. Soparkar, learned senior advocate appearing on behalf of the applicant-assessee, submitted that the Tribunal had committed an error in modifying the order of the Commissioner of Income-tax under section 263 of the Act by substituting the direction of the Commissioner of Income-tax. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. On a plain reading, it is, thus, apparent that no fetters are placed on the powers of the Tribunal to pass an order in appeal before it, except for the fact that an enhancement may not be permissible in the absence of any cross appeal or cross-objection. The Legislature having couched the provision in the widest manner to pass such orders in the appeal as the Tribunal thinks fit, it would be incorrect to restrict the said powers in any manner whatsoever. Of course, the powers have to be exercised in consonance with the provisions of the Act and in accordance with the law. There is no warrant to read any restrict ..... X X X X Extracts X X X X X X X X Extracts X X X X
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