TMI Blog2004 (4) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... econd appeal, the Tribunal set aside the order passed by the Commissioner of Income-tax (Appeals) and held that once the Tribunal issues the direction to the Assessing Officer to grant interest from a particular date to a particular date and once the order of the Tribunal attains finality, the lower taxing authorities i.e., either the Assessing Officer or the Commissioner of Income-tax (Appeals), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the question proposed by the assessee. We have gone through the order passed by the Tribunal dated March 21, 1998 (annexure J to the paper book) and we find that while rejecting the application submitted by the assessee under section 256(1) of the Income-tax Act, the Tribunal has given correct and proper reasoning for rejection and for not referring the question to this court under section 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Tribunal and gave more relief to the assessee; which the assessee was not entitled to get pursuant to the order of the Tribunal. This order of the Commissioner of Income-tax (Appeals) was challenged by the Revenue before the Tribunal in second appeal. It is in this second appeal, the Tribunal set aside the order passed by the Commissioner of Income-tax (Appeals) and held that once th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act because no question of law arose out of the main order passed by the Tribunal against the assessee and in favour of the Revenue. The Commissioner of Income-tax (Appeals), had no jurisdiction to act contrary to the order passed by the Tribunal and, therefore, such an order was rightly set aside by the Tribunal at the instance of the Revenue in their second appeal. We, therefore, find no grou ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
