Law: Income Tax Act, 1961

Section: 254(1)

(a) Income-tax-----Appeal to Appellate Tribunal--Writ---Powers of Tribunal---Scope of power to remand---Assessment---Appeal by Revenue---Cross-objection by assessee raising question of limitation---Direction by Tribunal to Assessing Officer to consider question of limitation---Original order of Tribunal stating erroneously that cross-objection was dismissed---Subsequent corrigendum stating that cross-objection was treated as allowed for statistical purposes--¬Tribunal had not upheld plea of limitation on merits---Writ would not issue on ground that assessment for 1974-75, assessment year was barred by limitation---Indian Income Tax Act, 1961, S.254(1)---Constitution of India, Art. 226. (b) Income-tax--- ----General principles---Orders of Tribunal and Courts---Interpretation of orders must be in context of actual findings. The s and orders of Courts and Tribunals cannot be construed or interpreted like Acts of Parliament or as mathematics: theorems. The ultimate word in the expressed as "allowed", "dismissed", "ordered accordingly", etc., cannot be blindly applied de hors the, actual findings and directions contained in the . The powers of the Tribunal for ordering a remand are wide inclusive of issuing a direction to the lower authority to consider and dispose of the claims in accordance with law, on the basis of the facts to be made available during the enquiry before the lower authority. An order of the assessment was passed on April 29, 1978 on the assessee-trust denying exemption to it for the assessment year 1974-75. On appeal to the Commissioner of Income-tax (Appeals), the Income-tax Officer was directed to recompute the income after providing reasonable opportunity to the assessee for furnishing all the materials for verification of the claim of exemption under section 11 of the Income Tax Act, 1961. There was an appeal to the Tribunal by the Revenue against this decision. The assessee filed a cross-objection on the ground that the assessment was barred by limitation. The Tribunal by its order disposed of both the appeal and the cross-objections by a common order. The appeal was dismissed after upholding the order of the Commissioner of Income-tax…

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