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Section 250 of the Income-tax Act, 1961 [Corresponding to section 31 of the Indian Income-tax Act, 1922] - Commissioner (Appeals) - Procedure of - Assessment years 1946-47 to 1948-49 - Whether in particular case, with concurrence of parties, and if convenience of case so required, there is no prohibition or bar on AAC to pass one consolidated order in respect of appeals for different years - Held, yes FACTS For the assessment years 1946-47 to 1948-49, the assessee-company filed three different appeals before the AAC against the three different orders passed by the ITO. The AAC disposed of the appeals by a consolidated order for all the three years. On appeal, the Tribunal upheld the order of the AAC. On reference, the assessee contended that there is no such power given to the AAC to pass one consolidated order, and, as such, the order that had been passed by the AAC was void and ultra vires his authority. HELD There is no provision in the Act or in the Rules framed under the Act as to the manner and the form of the order to be passed. Where, there is no such procedure or term has been laid down the Tribunal or the authority who is enjoined to discharge certain functions given to it has the right to evolve its own procedure provided, however, firstly, such a procedure does not violate any of the rights given to the parties under the Act under which the said authority is created and, secondly, such a procedure is not against the principles of natural justice. The AAC, as such, evolved his own procedure of the manner of the disposal of this matter. In that view of the matter, in the facts and circumstances of this case, as it appeared from the agreed statement of the case, that, for the convenience of the parties and with the concurrence of the parties, which can easily be inferred from the circumstances, there was nothing wrong or contrary to any provisions of the Act in disposing of the said appeals by one composite order. It was not the case here of the consolidation of appeals. So the High Court was not really called upon in this case whether, in a particular case, the AAC has nor has not the power to consolidate appeals relating to different years. Under the…

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