| Case ID |
03758a95-2f1d-41eb-a1eb-82df21c0ff75 |
| Body |
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| Case Number |
Tax Case No. 73 1971 |
| Decision Date |
Aug 04, 1976 |
| Hearing Date |
|
| Decision |
The Income Tax Appellate Tribunal has the jurisdiction to set aside the order appealed against and direct the lower authority to dispose of the appeal afresh. In this case, the Tribunal remanded the matter to the Appellate Assistant Commissioner for fresh disposal without limiting the scope of enquiry, which was deemed correct by the court. The department's grievance was not upheld as the Tribunal's order was in favor of the department, allowing for a more thorough investigation of the facts surrounding the appeal. Consequently, the court reframed the question presented to it and ruled that the Appellate Tribunal acted correctly in remanding the case for further consideration. The assessee was entitled to costs, and the counsel's fee was set at Rs. 500. |
| Summary |
The Madras High Court addressed the powers of the Income Tax Appellate Tribunal under the Income Tax Act, 1961, particularly focusing on Section 256. The key issue revolved around whether the Tribunal had the authority to remand a case to the Appellate Assistant Commissioner without restricting the scope of enquiry. The court affirmed that the Tribunal indeed has such powers, emphasizing that the law does not impose limitations on the appellate authority's discretion. The outcome favored the Commissioner of Income Tax, allowing for a comprehensive review of the case. This ruling underlines the importance of the appellate process in tax law, ensuring that all relevant facts and arguments are considered before a final decision is made. Legal practitioners and entities involved in taxation will find this case significant as it clarifies procedural rights during appeals. Keywords include Income Tax Act, remand authority, appellate jurisdiction, and tribunal powers. |
| Court |
Madras High Court
|
| Entities Involved |
|
| Judges |
Ismail, J.,
Sethuraman, J.
|
| Lawyers |
J. Jayaraman,
Mrs. Nalini Chidambram,
T. Srinivasamoorthi
|
| Petitioners |
Commissioner of Income Tax, Madras-II
|
| Respondents |
Rane (Madras) Ltd
|
| Citations |
1978 SLD 31,
(1979) 39 TAX 73
|
| Other Citations |
T.C. No. 267 of 1970,
[Commissioner of Income Tax v. Rane (Madras) Ltd. [1978] 112 ITR 244 (Mad)]
|
| Laws Involved |
Income Tax Act, 1961
|
| Sections |
256,
256(1)
|