Law: Income Tax Act, 1922

Section:

(a) Income-tax Appellate Tribunal---Jurisdiction-Tribunal, held, possesses inherent powers to deal with unforeseen events in a fit case and expunction of remarks from included within such powers. (1973) 28 Taxation (Trib.) 14 and (1975) 32 Taxation 176 ref.. (b) Expunctions of remarks from s-- -- Conditions for exercise of such power: (i) offensive remark to form independent portion of and to have no direct bearing on disposal of main case, (ii) impugned remark be extraneous and impertinent for consideration of matter in issue-Main argument addressed before Tribunal being leaving out of consideration an affidavit filed on behalf of appellant-Tribunal in order to dispose of case bound to give finding in regard to such affidavit-Tribunal finding affidavit having been left out of consideration not because it escaped notice of Tribunal but because of its non-availability on file-Tribunal in such come,\t remarking "this affidavit is now on the records of the Tribunal but it appears to have been injected into the file surreptitiously"-Remarks, held, not only relevant but part and parcel of Tribunal's finding and not extraneous to matter in issue, hence, not liable to be expunged. Malik Feroze Khan Noon v. State P L D 1958 S C (Pak.) 333 and Sir Edward Snelson v. Judges of the High Court of West Pakistan P L D 1961 S C 237 ref. (c) Expunctions of remarks from ---- ----Inherent powers-Do not empower a Court or Tribunal to review its own -Impugned remarks, held, could only be expunged if of Tribunal open to review-Tribunal being not clothed with such power, remarks, held further, could not be expunged without affecting finding of of Tribunal itself. (d) Expunctions of remarks from --- -- Remarks not directed against any individual much less against appellant or her counsel but general in nature--Appellant, held, has no cause of grievance or cause of action. ORDER ABRAR HUSSAIN NAQVI (MEMBER)----These two Miscellaneous Applications have been filed on behalf of the assessee against certain remarks made by the Tribunal while disposing of the R. A. Nos. 52 and 52-A of 1975-76 vide their order dated 16-5-1978. 2. The brief facts relevant for the disposal of these…

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