1976 (8) TMI 23

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..... mmissioner of Income-tax, Madras II, Madras, under section 256(1) of the Income-tax Act, 1961, has referred the following question of law said to arise out of the order of the Tribunal dated March 18, 1970, made in I.T.A. No. 249 (Madras) 1968-69 : " Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in restoring the appeal to the file of the Appell .....

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..... ance in the matter. 2. For statistical purposes, this appeal will be deemed to be allowed." We are unable to see any error of law in this order of the Tribunal. The Tribunal as appellate authority has jurisdiction to set aside the order appealed against and to direct the lower authority to dispose of the appeal afresh. The law does not impose any restriction on this power of the appellate authori .....

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..... contention that the Tribunal has in any way enlarged the scope of the enquiry by the Appellate Assistant Commissioner. Mr. Jayaraman then contended that the Tribunal has directed the Appellate Assistant Commissioner to take into account earlier orders, that one such order of the Tribunal has been the subject-matter of a ref reference to this court, namely, T.C. No. 267 of 1970 [Commissioner of In .....

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..... sioner when he seeks to dispose of the matter afresh pursuant to the order of remand made by the Income-tax Appellate Tribunal. We may also point out that the appeal before the Tribunal was filed by the department and if in that appeal the Tribunal has passed an order setting aside the order of the Appellate Assistant Commissioner and remanding the matter to the Appellate Assistant Commissioner f .....

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..... e Appellate Assistant Commissioner for fresh disposal without limiting the scope of enquiry before the Appellate Assistant Commissioner on the basis of the grounds of appeal preferred before it ? " and answer that question in the affirmative and against the department. The assessee will be entitled to its costs. Counsel's fee is fixed at Rs. 500 (five hundred only).
Case laws, Decisions, Judg .....

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