Law: Income Tax Act, 1961

Section: 256,256(1)

[Indian Income Tax Act, 1961].........Section 256 (1)-Reference to High Court-Appellate Tribunal Jurisdiction Right to Set aside order of lower authority and direct him to dispose of the same afresh whether amounts to enlarging scope of enquiry-Held no-Appeal filed by department allowed Lower authorities order set aside and matter remanded for fresh dir. pomI-W/tether department can have any grievance-Held no. The Income Tax Appellate Tribunal, as an 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 authority except for the discretion vested in it as to in what cases it will remand the matter for fresh disposal and in what cases it will itself consider all the matters and dispose of the appeal. When in an appeal filed by the department the Tribunal passes an order setting aside the order of the Appellate Assistant Commissioner and remands the matter to him for fresh disposal, without limiting the scops of enquiry before him, the department cannot be said to have any grievance against the said order of the Tribunal which in effect is in favour of the department. JUDGMENT The judgment of the court was delivered by ISMAIL, J.-The Income Tax Appellate Tribunal, Madras Bench, at the instance of the Commissioner 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 Appellate Assistant Commissioner without limiting the scops of enquiry before him on the basis of the grounds of appeal preferred before it?" This reference arises out of a very simple order of remand made by the Tribunal. The following is the order of the Tribunal: "The facts necessary for a proper determination of the issues involved are not brought on record by the Appellate Assistant Commissioner. He is directed to…

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