TMI Blog1982 (3) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... the Gift-tax Act, seeking our opinion on the following question : " Whether, on the facts and in the circumstances of the case, the order of the GTO should not only have been set aside but annulled altogether ? " The facts out of which this question arose are very simple. Applicant, Manaklal Motilal Agarwal, was carrying on the business of plying passenger buses for the last many years. On Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emanded the case to the GTO to make a fresh assessment after giving full opportunity of being heard to the assessee. The assessee went in second appeal before the Appellate Tribunal. His contention before the Tribunal was that the order of the GTO lacked basic details and it was incomplete. The assessee prayed that the said order of the GTO should have been quashed altogether and not merely set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he GTO. Learned counsel for the assessee was unable to show in what manner the order of the Appellate Tribunal confirming the jurisdiction of the Commissioner (Appeals) to remand the case was contrary to law. We, therefore, hold that, on the facts and circumstances of the case, the Appellate Tribunal was right in holding that Commissioner (Appeals) had the power as well as justification to set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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