TMI Blog1990 (6) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... rt, the "Act"), at the instance of the Department. The Tribunal has referred the following question of law to this court for its opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the direction given by the Appellate Assistant Commissioner was wholly unwarranted and redundant ?" Initially the assessment of the assessee for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee preferred appeal before the Appellate Assistant Commissioner of Income-tax, who was pleased to allow the appeal by holding that no case for reopening the assessment under section 147(a) was made out, because there was no failure on the part of the assessee to disclose any particulars of his income which might have resulted in escapement of tax. At the same time, the Appellate Assistant Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew that the aforesaid question of law deserves to be decided in favour of the assessee and against the Revenue. In the appeal preferred by the assessee before the Appellate Assistant Commissioner, the only question that required decision was whether, in the facts and circumstances of the case, the Income-tax Officer had jurisdiction to reopen the assessment under section 147(a) of the Act. Once t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular assessee and in relation to the particular assessment year. To be a necessary finding it must be directly involved in the disposal of the case. It is possible in certain cases that in order to render a finding in respect of A, a finding, in respect of B may be called for. For instance, where the facts show that the income can belong either to A or B and to no one else, a finding that it belon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry for the disposal of the case before the authority or court. It must also be a direction which the authority or court is empowered to give while deciding the case before it. The expressions 'finding' and 'direction' in section 153(3)(ii) of the Act must be accordingly confined." For the foregoing reasons our answer to the aforesaid question of law is in favour of the assessee and against the D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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