TMI Blog2005 (1) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... n of principles of natural justice complained of by the assessee while prosecuting the appeal before him - I do not find any scope to entertain this writ petition in the light of the alternative efficacious remedy available to the petitioner under sections 247 to 251 - Writ petition therefore fails and the same is dismissed. - - - - - Dated:- 27-1-2005 - Judge(s) : F. M. IBRAHIM KALIFULLA. JUDGMENT F. M. Ibrahim Kalifulla J.- The petitioner seeks to challenge the order of assessment passed by the respondent herein dated December 29, 2004, under section 158BC(c) read with section 143(3) of the Income-tax Act, 1961. Mr. C. Ramachandran, learned senior counsel appearing for the petitioner, would contend that there was a search made i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act and the said provision does not provide any scope for dealing with the question of violation of the principles of natural justice while passing the impugned order of assessment. In this context, learned senior counsel also relied upon the Finance (No.2) Act, 1998 which came into effect on and from October 1, 1998, in and by which certain expressions in the then existing section 251 of the Act came to be removed and such expressions having been deleted from the said provisions, it will have to be held that the Commissioner (Appeals) lacks jurisdiction to deal with such preliminary issue relating to the violation of principles of natural justice and the said appellate authority can only deal with the question as to the merits of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision. (6A) In every appeal, the Commissioner (Appeals) where it is possible, may hear and decide such appeal within a period of one year from the end of the financial year in which such appeal is filed before him under sub-section (1) of section 246A. (7) On the disposal of the appeal, the Commissioner (Appeals) shall communicate the order passed by him to the assessee and to the Chief Commissioner or Commissioner. 251. Powers of the Commissioner (Appeals).-(1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers: (a) in an appeal against an order of assessment, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. It also vests with the Commissioner (Appeals) power to make further enquiries as and when required for the better appreciation of the appeal. In fact, under section 250(5), it is specifically provided that the Commissioner (Appeals) can even allow the appellant to go into any ground of appeal not specified in the grounds of appeal if the appellate authority is satisfied that the omission of that ground from the form of appeal was neither wilful nor unreasonable. Similarly under section 251(1)(c), it is provided that the appellate authority in any other case can pass orders in the appeal as he thinks fit. Further in the Explanation it is stated that the Commissioner (Appeals) can consider and decide any matter arising out of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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