Law:

Section:

Section 254, read with sections 154 and 260 (corresponding to section 35 and 66 of the Indian Income-tax Act, 1922), of the Income-tax Act, 1961 - Appellate Tribunal - Powers of - Allahabad bench of Tribunal dismissed assessee's appeal against assessment order - On reference, High Court held that assessee did not get reasonable opportunity to meet case that department had set up against it - On receipt of order of High Court, said bench of Tribunal set aside assessment order under section 66(5) of 1922 Act, and, remanded matter to Income-tax Officer for fresh assessment accordings to law - Writ petition filed against said order of Tribunal was dismissed - Subsequently on application filed by assessee, proceedings for rectification of order of Tribunal. Allahbad bench, were transferred to Delhi bench of Tribunal which held that order of Tribunal, Allahbad bench, was not in conformity with opinin of High Court - Whether after dismissal of writ petition upholding of Allahabad Bench of Tribunal it no longer remained then either to Bench of Tribunal at Allahabad or at Delhi it take in purported exercise of power under section 35 of 1922 Act, a contrary view and to hold that order of Tribunal of Allahabad Bench passed under section 66(5) of 1922 Act, was not incorporate with option of High Court - Held, yes - Whether, therefore, Delhi bench of Tribunal transgressed jurisdiction vested in it by passing order by it and, therefore, its order was to be set aside - Held, yes FACTS The assessee's appeal against the assessment order had been dismissed by the AAC and the Tribunal, Allahbad bench. On reference, the High Court held that the assessee did not get reasonable opportunity to meet the case that the department had set up against it. On receipt of the order of the High Court, the Tribunal, Allahabad bench, set aside the assessment order purportedly acting under section 66(5) of 1922 Act, and, remanded the matter to the Income-tax Officer for fresh assessment according to law. The writ petition filed by the assessee against the said order of the Tribunal, was dismissed by the High Court. Thereafter, the assessee filed an application under section 35 of the 1922 Act for…

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