Law:

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Section 254 of the Income-tax Act, 1961 [Corresponding to section 33 of the Indian Income-tax Act, 1922] - Appellate Tribunal - Powers of - Assessment year 1945-46 - Whether by necessary implication section 33 of 1922 Act authorises Tribunal to pass such orders as to make its decision on appeals pending before it effective - Held, yes - Assessee, in his application under section 27 of 1922 Act sought cancellation of best judgement assessment made under section 23(4) of 1922 Act contending that notice issued under section 34 of 1922 Act was not received by him but by his brother who failed to deliver notice to him in time - ITO rejected assesse's application - Tribunal cancelled assessment on ground that service of notice having been made an assessee's brother who had no authority to accept such service, had not been effected properly, and remanded case to ITO for reassessment - On reference, High Court dismissed Tribunal's findings, as a consequence of which Tribunal held that as no evidence was tendered by assessee for rebuttal of presumption arising under section 27 of General Clauses Act 1897 in spite of notice given to him, its former order would stand vacated and assessee's application under section 27 of 1922 Act would be rejected - Tribunal also dismissed assessee's appeal against order of assessment - Whether appeal against order of assessment was not decided but was allowed as a consequential relief on decision of Tribunal on appeal against order under section 27 of 1922 Act and on appellate order under section 27 of 1922 Act being reversed, order in appeal against order of assessment must also be revised by Tribunal - Held, yes - Whether, therefore, Tribunal was right in vacating order which it had passed in appeal against order of assessment and deciding appeal afresh - Held, yes FACTS For the assessment year 1945-46, the assessee having not filed the return in response to the notice under section 34 issued for reassessment of his income, a best assessment was made under section 23(4). The application under section 27 seeking cancellation of the assessment, contending that the notice under section 34 was not served on him but on his brother who…

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