Law:

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Section 253 of the Income-tax Act, 1961 - Appellate tribunal - Appeals to - Assessment years 1985-86 to 1987-88 Where appeal against order of remand by Commissioner (Appeals) was allowed and Tribunals order had attained finality, appeal to Tribunal in respect of order passed on remand would be infructuous [In favour of assessee] The assessment order was passed by the Assessing Authority on 30-3-1988, wherein the value of right to receive compensation was determined. The said order was set aside by the first appellate authority by order dated 21-7-1989, and it was remanded to the Assessing Officer. The order dated 21-7-1989, passed by the first appellate authority was challenged before the Tribunal and the Tribunal, vide order dated 31-1-1994, did not approve the order of the first appellate authority and set aside the same. The said order dated 31-1-1994 was not further challenged and it attained finality. Before passing of the order dated 31-1-1994 by the Tribunal, fresh assessment orders dated 26-7-1992, were passed by the assessing authority pursuant to the order dated 21-7-1989. The same was challenged in Appeal by the assessee and the said appeals were partly allowed by the Commissioner (Appeals) by order dated 30-10-1992. Against the said order dated 30-10-1992 appeals were filed for the assessment years 1985-86 to 1987-88 before the Tribunal and the said appeals had been dismissed by the Tribunal by order dated 21-5-2001, as having become infructuous. Held that, on facts, any proceedings in pursuance of the order dated 21-7-1989, passed by the first appellate authority, were misconceived and could not have been given effect to. Therefore, appeals for the assessment years 1985-86 to 1987-88 filed before the Tribunal against the order dated 30-10-1992, passed by the Commissioner (Appeals) was rightly dismissed by the Tribunal as infructuous. JUDGMENT 1. The present wealth-tax appeal filed under section 27A of the Wealth-tax Act, 1957 (hereinafter referred to as "the Act") has been admitted on the sole substantial question of law framed in the memo of appeal : "Whether, on the facts and in the circumstances of the case, the learned Income-tax Appellate…

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