Law: Income Tax Act, 1961

Section: 253,245

Indian income tax act 1961 --Section 253, 245--Appellate Tribunal--Jurisdiction--Whether Tribunal has vide powers within its own jurisdiction-Held yes- Whether Tribunal competent to deal only a ramen ton considered by the Appellate Assistant Commissioner - Held yes- "Impliedly considered", meaning of The case of the assestec was that at the time of the hearing before the Appellate Assistant Commissioner, the assessee had orally prayed for relief under section 80J(3) of the Income Tax Act, 1961, and the Appellate assistant Commissioner had orally agreed to admit the said further ground but, actually, when he came to pass the order, the Appellate Assistant Commissioner had not given any relief under section 80J. In the grounds of appeal before the Appellate Tribunal, the assessee took a ground that the Appellate Assistant Commissioner had cried in not considering and deciding the assessee's oral contention that the assessee should have been allowed relief under section 80J. In its order, tie Tribunal stated: "We also do not propose to enter into the controversy whether the print was raised before the Appellate Assistant Commissioner orally or not. We allow the assessee to raise this point as this is a legal point and direct the Appellate Assistant Commissioner to consider this asset and pats his orders after giving an opportunity to the income Tax Officer and the assessee to put up their cases." On a reference at the instance of the Commissioner: Held, that the question of the extent of the jurisdiction of the Tribunal in allowing the parties before it to raise points which were the departmental authorities or which are not alleged not to have been raised before those authorities, has to be considered ultimately in the light of the decision in Hukumchand Ltd. v. Commissioner of Income Tax (1967] 63 ITR 242 (SC) and Commissioner of Income Tax v. Mahalakshmi Textile Mills Ltd. [1967] 66 ITR 710 (SC). Accordingly, it must be found out what is the subject-matter of appeal and that can be determined only by finding out what the Appellate Assistant Commissioner expressly or impliedly decided. What is meant by implied decision is that though a point might have been…

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