Law:

Section:

Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Powers of - Assessment years 1993-94, 1994-95 and 1996-97 - Whether assessee, having not objected to orders passed by assessing authority on a particular point before first appellate authority and having allowed first appellate authority to pass an order, could not have filed further appeals before Tribunal and Tribunal on that sole ground itself, could have rejected appeals - Held, yes JUDGMENT H.L. Dattu, CJ. - Since the issues involved in all these appeals are common, by consent of the counsel for the parties to thelis, the matter is taken up for final hearing, though they are posted for admission before this court today. 2. Aggrieved by the orders of re-assessment for the assessment years 1993-94, 1994-95 and 1996-97, passed by the assessing authority in exercise of his powers under section 147 of the Income-tax Act, the assessee had carried the matter by way of first appeal before the Commissioner of Income-tax (Appeals-III). Along with those appeals, the assessee had also filed appeals against the orders of re-assessment for the assessment years 1991-92, 1992-93 and 1995-96. 3. Before the first appellate authority, the assessee's learned representative, in fact, had not objected to the orders passed by the assessing authority, in the sense, that he was really not questioning the correctness or otherwise of the orders of re-assessment passed by the assessing authority for the assessment years 1993-94, 1994-95 and 1996-97. The first appellate authority has noticed the submissions made by the learned representative of the assessee and therefore, has not adverted to the contentions canvassed by the representative of the assessee for those assessment years. In the orders passed by the first appellate authority, there is a statement by the first appellate authority that the assessee's representative has not agitated the disallowance of interest made by the assessing authority for the aforesaid assessment years . In the words of the first appellate authority : "At the time of hearing the authorised representative has not agitated the disallowance of interest made by the Assessing Officer at Rs.…

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