Law:

Section:

Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Powers of - Assessee filed an appeal before Commissioner (Appeals) against assessment order passed by Assessing Officer - Commissioner (Appeals) rejected said appeal - On second appeal, assessee raised some additional grounds before Tribunal for first time - Tribunal admitted, said additional grounds and decided same on merits - Whether Tribunal should have set aside order of Commissioner (Appeals) and remanded case to Commissioner (Appeals) for deciding appeal afresh on all those additional grounds rather than to decide same on merits for first time by themselves - Held, yes - Whether, therefore, order of Tribunal was to be set aside - Held, yes ORDER A.M. Sapre, J. - The decision rendered in this appeal shall also govern the disposal of other connected appeals being ITA Nos.13, 14 of 2000, 15 and 16 of 2001, as all these appeals involve identical points and secondly, it is in relation to one assessee except the difference being that they arise out of different assessment years. 2. This is an appeal filed by the revenue (Commissioner of Income-tax) under section 260A of the Income-tax Act against an order, dated 29-2-2000, passed by I.T.A.T. in I.T.A. Nos. 440/Ind./94, 855/Ind./96, 856/Ind./96 and 1107/Ind./96. This appeal as also other four appeals were admitted for final hearing on following substantial questions of law :- "1. Whether ITAT was justified in recording a finding that the assessment in question which were essentially based upon the revised return filed by the assessee are void ab initio and therefore, annulled ? 2. Whether finding recorded by the ITAT annulling the assessment made by the Assessing Officer for the assessment year in question is legally sustainable and can be said to be in conformity with the requirement of Income-tax Act?" 3. Heard Shri R.L. Jain, learned senior counsel with Ku. V. Mandlik, learned counsel for the appellant and Shri H. Joshi, learned counsel for the respondent. 4. Having heard learned counsel for the appellant and having perused record of the case, we are of the view that these appeals also involve one more substantial question of law. Indeed in order…

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