Law: Income Tax Ordinance, 1979

Section: 65,135

(a) Income-tax Ordinance (XXXI of 1979)-- -----S. 135--Powers of Income-tax appellate Tribunal analysed. It is to be seen that the powers conferred on the Tribunal in hearing an appeal are fairly wide and under subsection (4) (c) as an Appellate authority it can set aside the assessment and give a direction to the Assessing Officer to make fresh assessment. But the Appellate Tribunal is a quasi-judicial Tribunal. The nature of powers conferred on it and the consequences ensuing from the exercise of those power, necessarily entail that while hearing the appeal it must be governed by judicial considerations. The expression "if ....satisfied" appearing in the opening clause of subsection (4) does not confer an absolute and subjective authority on the Tribunal but according to the long line of decisions interpreting this expression, it does not import any arbitrary or capricious satisfaction but must be construed to mean "reasonable satisfaction" capable of scrutiny in ar, objective manner. Maharani Nanak Kumari Sahiba v. Commissioner of Income Tax, Bihar & Orissa (1955) 28 I T R 462 ref. (b) Income-tax Ordinance (XXXI of 1979)-- ---S. 65--Income of escaped assessment--Burden to prove on the Department. Burden to show, that within the meaning of section 65, the income escaped assessment or was under-assessed or assessed at too low a rate lies on the department. Commissioner of Income Tax Bombay v. Gopal Vaijnath Manohar A I R 1935 Bom. 410 and Chimanram Motilal v. Commissioner of Income Tax (Central) Bombay A I R 1943 Bom. 132 ref. (c) Income-tax Ordinance (XXXI of 1979)---S. 135--Income-tax Appellate Tribunals is finding that Income-tax Officer failed to establish that there was non-disclosure of material facts by the assessee and that his income escaped assessment and that his order was not anchored on any reliable evidence--Order of Income-tax Officer, held, was rightly set aide by the Tribunal (d) Income-tax Ordinance (XXXI of 1979)-- ---S. 65---Re-opening of case by income-tax Officer--Conditions. The jurisdiction of the Income-tax Officer to reopen the case of the assessee was circumscribed by the conditions laid down in section 65. In the absence of…

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