TMI Blog2002 (7) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... icer to consider the issue for the assessment year 1986-87." The accounting year of the assessee was up to June 30. The assessee received a debit note of Rs.1,05,420 on July 15, 1984, but the assessee had claimed the deduction for the assessment year 1985-86, the previous year in respect whereof ended on June 30, 1984. The extra gap of one year from 1984-85, i.e., between the accounting year and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year 1986-87." The Department submits that as the Tribunal was considering the claim of the assessee for the assessment year 1985-86, the Tribunal could either allow or disallow the claim for that assessment year, and it had jurisdiction to decide either way. But when dealing with the case for that assessment year it could not pass any remark or give any direction upon the Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thing had been said about the falling of the debit note appropriately into the assessment year 1986-87, the result of the Tribunal's order would still be the same but it would be just a little more vague and just a little less certain. We are of the opinion that no judicial authority exceeds its jurisdiction by merely clarifying and stating succinctly what its decision is, provided the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
