TMI Blog1981 (1) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... Date of receipt return ---------------------------------------------------------------------------------------------------------------------------------------------- Rs. (i) M/s. Tola Singh Inderjit Singh, Majith Mandi, Amritsar. 10,000 22-12-66 28-9-67 (ii) M/s. Amritsar (a) 9,000 23-11-66 28-9-67 General Mills, (b) 10,000 17- 1-67 26-9-67 Amritsar. (c) 9,000 3-12-66 26-9-67 -------------- 38,000 --------------- In order to prove the genuineness of the cash credits in question, the assessee produced evidence, documentary as well as oral. The ITO rejected the evidence produced by the assessee by observing that M/s. Tola Singh Inderjit Singh and M/s. Amritsar General Mills, Amritsar, were mere name-lend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer is further directed to gather cogent material in case he wants to make the above-said addition in the appellant's hands and the appellant should be given full opportunity in the matter." In appeal before the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar (hereinafter referred to as " the Tribunal "), the Tribunal came to the conclusion that the AAC exceeded the bounds of reason and acted arbitrarily in setting aside the assessment order and directing the ITO. to decide the case afresh. The Tribunal further directed the AAC to decide the appeal on merits on the evidence already on record. The first finding was recorded on the ground that since the assessee had not complained to AAC of lack of opportunity to produce his evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordance with the directions given by the Appellate Assistant Commissioner [or, as the case may be, the Commissioner (Appeals) ] and after making such further enquiry as may be necessary, and the Income-tax Officer shall thereupon proceed to make such fresh assessment and determine, where necessary, the amount of tax payable on the basis of such fresh assessment; (b) in an appeal against an order imposing a penalty, he may confirm or cancel such order or vary it so as either to enhance or to reduce the penalty; (c) in any other case, he may pass such orders in the appeal as he thinks fit. (2) The Appellate Assistant Commissioner [or, as the case may be, the Commissioner (Appeals)] shall not enhance an assessment or a penalty, or re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not appear to be correct. The Tribunal, while discussing this question, ignored the provisions of s.. 251 of the Act, which clothe the AAC with appellate as well as revisional power. Even if for argument it be held that by passing a remand order the revenue had been given a chance to. bring the same material on the record to show that the amounts in question were the assessee's own money, still no fault can be found with the remand order. The learned counsel for the assessee has relied on a decision of their Lordships of the Jammu and Kashmir High Court in Mohd. Ahsan Wani v. CIT [1977] 106 ITR 84, in which a decision of their Lordships of the Supreme Court in CIT v. Shapoorji Pallonji Mistry [1962] 44 ITR 891 has also been discussed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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