Law: Income Tax Act, 1961

Section: 250

Section 253, read with section 250 of Income-tax Act, 1961 [Corresponding to section 33(1), read with section 31 of the Indian Income-tax Act, 1922] - Appellate Tribunal - Appealable order - Assessment year 1950-51 - Whether where Appellate Commissioner dismissed appeal on ground that appeal was from an order under section 46(1) of 1922 Act but was filed without paying tax, it was an order passed on hearing under section 31 of 1922 Act and same was appealable to Tribunal - Held, yes FACTS The ITO imposed upon the assessee a penalty under section 46(1) of 1922 Act. The assessee appealed from this order on 27-12-1954, but without having paid the tax. During the pendency of the appeal, but after the expiry of limitation for the appeal, it paid the tax. On 13-7-1956, the AAC dismissed the appeal not on merits but on the ground that it did not lie because it had been filed without paying the tax. The assessee preferred an appeal from this to the Appellate Tribunal, which dismissed the appeal on the preliminary ground that it did not lie because it was not from an order made by the AAC under section 31 of 1922 Act. On reference : HELD The order of the AAC dismissing the appeal was under section 31 of 1922 Act and it could not be possibly under section 30 of 1922 Act. Section 30 does not refer to any orders to be passed; it only refers to the right of appeal from certain orders. Orders to be passed on appeals whether dismissing them or allowing them are to be passed by the Appellate Tribunal only under section 31(1) of 1922 Act; it is the section which deals with hearing of appeals. All orders dismissing appeals on whatever ground are orders passed under section 31 of 1922 Act. An order dismissing an appeal on the ground that the order appealed from is correct and legal or on the ground that the appeal is barred by time or on the ground that it did not lie in the court of the particular AAC or on the ground that it did not lie because the conditions, subject to which the right of appeal was conferred, had not been fulfilled, is an order under section 31 of 1922 Act; there is no other section under which such an order can be passed. If a document, purporting to be an…

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