TMI Blog1998 (2) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... d May 31, 1978, for the two assessment years 1972-73 and 1973-74?" This question of law has been refrained by correcting the date of the earlier order as July 31, 1978. So, the question of law refrained is as follows : "Whether, on the facts and in the circumstances of the case, the assessee was entitled to raise the question of the validity of the jurisdiction assumed by the Income-tax Officer under section 147(b) in the course of proceedings taken pursuant to the restoration of the appeals to the first appellate authority by the Tribunal by its earlier order dated July 31, 1978, for the two assessment years 1972-73 and 1973-74?" The question of law involved in this tax case relates to the assessment years 1972-73 and 1973-74. The as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er set aside the assessments for being done afresh according to law, in accordance with the observations of the Tribunal in order dated July 31, 1978. Against these orders, the assessee came in appeal before the Tribunal. The Tribunal rejected the contention of the assessee by pointing out that the earlier orders dated July 31, 1978, had become final as the assessee did not take up the matter on a reference to the High Court and so, that question cannot be considered afresh. Against these orders of the Tribunal, the reference has arisen. Counsel for the assessee submitted that the finding of the Tribunal that the earlier order of the Tribunal dated July 31, 1978, has become final and the question cannot be considered afresh is not correct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pinion. Questions which have become final and concluded by the remand order cannot be reopened." It has been held in the decision in S. P. Gramophone Co. v. ITAT [1986] 160 ITR 417 (P H) that: "...if the correctness of the remand order was not challenged through appropriate proceedings, it would not be open to review it when the matter comes again before that authority in appeal or revision against the order passed by the authorities below in accordance with the remand order." Following the above decisions we uphold the view taken by the Tribunal that the earlier orders of the Tribunal dated July 31, 1978, had become final. We answer this question of law in the negative and against the assessee. - - TaxTMI - TMITax - I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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