TMI Blog1987 (8) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... s and in the circumstances of the case, the Tribunal was justified in law in freshly enquiring into the matter of assessment having been completed without the service of notices under section 143(2) when such point did not arise out of the orders of the Appellate Assistant Commissioner ? 3. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in directing that the taxes already paid should be refunded to the assessees in the absence of any claim by the assessees or order on the point by the lower authorities ? " The facts in a nutshell which are necessary for answering these questions may be stated here. A notice under section 143(2) of the Act was issued to the assessees by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-tax that since the appeal filed by the assessees before the Appellate Assistant Commissioner had been allowed in its entirety, it could not be said that the assessees were persons " aggrieved " within the meaning of section 253 of the Act and, consequently, the second appeal at their instance was not maintainable. Section 253(1) of the Act contemplates that any assessee " aggrieved " by any of the orders mentioned therein may appeal to the Appellate Tribunal. Emphasis has been placed by learned counsel on the word " aggrieved " as used in section 253 of the Act. It was, on the other hand, urged by learned counsel for the assessees that since issuing of notice under section 143(2) of the Act was a condition precedent for passing an order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt had been passed, without hearing the representative of the assessees and their counsel. The order of assessment clearly states that the hearing which was granted to the representative of the assessees and their counsel was " in response to notice under section 143(2) " of the Act. It is thus obvious that the hearing was given consequent upon service of notice under section 143(2) of the Act on the assessees. Even the order of the Tribunal indicates that the notice under section 143(2) of the Act was served on the assessees and they put in appearance on March 5, 1976, before the Income-tax Officer. On that date, the. Income-tax Officer asked the assessees to furnish certain information. In response thereto, the assessees filed a letter da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was passed after notice under section 143(2) of the Act had been served on the assessees and their representative as well as their counsel had appeared before the Income-tax Officer " from time to time and explained the return ". The order of assessment was, consequently, neither non est nor void. The second appeal filed by the assessees in the facts and circumstances of the case was not maintainable inasmuch as the order of the Appellate Assistant Commissioner was an order whereby the appeal preferred by them had been allowed in its entirety and they cannot be said to be " aggrieved" by the said order within the meaning of section 253 of the Act. In view of the foregoing discussion, our answer to question No. 1 is that on the facts an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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