| Case ID |
ffcfdbd1-9654-4454-9289-b220b0dd2ec3 |
| Body |
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| Case Number |
MISC. IT CASE No. 1744 OF 1956 |
| Decision Date |
May 16, 1962 |
| Hearing Date |
May 16, 1962 |
| Decision |
The Supreme Court in the case of Mela Ram & Sons v. CIT held that the order of the Appellate Assistant Commissioner (AAC) rejecting the appeal as time-barred is an order passed under section 31 and not under section 30, sub-clause (2). As such, an appeal lies from that order to the Tribunal, and it makes no difference whether the order of dismissal is made before or after the appeal is admitted by the AAC. Consequently, the appeal against the order passed by the AAC lay to the Tribunal. The case was decided in favor of the assessee. |
| Summary |
In the case of Mau Calendering Co. v. Commissioner of INCOME TAX, the Allahabad High Court dealt with the intricacies of the Income Tax Act, 1922. The case involved the assessment year 1943-44, where the Income Tax Officer (ITO) imposed a penalty on the assessee due to non-compliance with a notice under section 22(4). The AAC rejected the appeal as time-barred, but the Supreme Court in Mela Ram & Sons v. CIT clarified that such an order is passed under section 31, allowing an appeal to the Tribunal. The court ruled in favor of the assessee, emphasizing the importance of understanding the procedural aspects of tax law. This case serves as a significant reference point for cases involving procedural dismissals in tax appeals. Keywords: Income Tax Act, procedural dismissal, appeal, Allahabad High Court, Mela Ram & Sons. |
| Court |
Allahabad High Court
|
| Entities Involved |
Commissioner of INCOME TAX,
Mau Calendering Co.
|
| Judges |
Jagdish Sahai,
S.C. Manchanda
|
| Lawyers |
V.P. Tewari,
Gopal Behari
|
| Petitioners |
Mau Calendering Co.
|
| Respondents |
Commissioner of INCOME TAX
|
| Citations |
1963 SLD 137,
(1963) 47 ITR 925
|
| Other Citations |
Mela Ram & Sons v. CIT [1956] 29 ITR 607 (SC)
|
| Laws Involved |
Income Tax Act, 1922
|
| Sections |
66(2),
22(4),
23(3),
28(1)(c),
30(2),
31
|