9911796707
TMI Blog2006 (11) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... 0A of the Income-tax Act, 1961 (hereinafter referred to as "the Act") against the common order of the Income-tax Appellate Tribunal in I.T.A. Nos. 36, 40 and 41 (Mds)/2004 dated May 13, 2004, raising the following substantial questions of law: "1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in confirming the order of the Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irect Taxes in the Instruction No. 1979 dated March 27, 2000, for filing appeals before the Income-tax Appellate Tribunal without considering the intent and purpose of the subsequent Instruction No. 1985 dated June 29, 2000, and without considering the judicial pronouncements of various High Courts including that of the jurisdictional High Court wherein it has been held that the Board's instructio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment years. (c) The Commissioner of Income-tax (Appeals), on appeal, deleted the additions made. Aggrieved by the order of the Commissioner of Income-tax (Appeals), the Revenue filed appeals before the Income-tax Appellate Tribunal, which, relying on the decision of this court in CWT v. S. Annamalai [2002] 258 ITR 675, held that as per the Circular of the Central Board of Direct Taxes (CBDT) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the notification was given effect to. Hence, the application of notification for dismissing the appeal cannot be legally sustainable. Apart from that, clause (ii) of paragraph 3 of Instruction No. 1979 provides that where the Board's order, notification, instruction or circular is the subject-matter of an adverse order irrespective of the revenue effect, the appeal has to be decided on the merit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cide the same on the merits and in accordance with law, after giving an opportunity to the assessees, who are at liberty to agitate all the points available to them. In this view of the matter, the questions of law raised in the appeals are answered in favour of the Revenue and against the assessees. The appeals are disposed of accordingly. No costs. Connected T.C.M.P. Nos. 209 and 210 of 2005 are ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
