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Issues:
1. Jurisdiction of the Appellate Assistant Commissioner to rectify an order condoning delay under section 249(3) of the Income-tax Act. 2. Validity of the order dismissing the appeal on the grounds of delay and sufficiency of cause for condonation. Analysis: 1. The judgment addresses the jurisdictional issue of whether the Appellate Assistant Commissioner had the authority to rectify an order condoning delay under section 249(3) of the Income-tax Act. The petitioner challenged an order dated 8th August, 1973, where the Appellate Assistant Commissioner purported to rectify the earlier order condoning the delay in filing the appeal. The court held that the power of rectification under section 154 is limited to certain types of orders passed by the Appellate Assistant Commissioner under sections 250 and 271. The order passed under section 249(3) for condonation of delay falls outside the scope of rectification under section 154. Therefore, the Appellate Assistant Commissioner was deemed incompetent to rectify the order condoning the delay, as it was beyond the statutory power of rectification conferred by the Act. 2. The judgment also delves into the validity of the order dismissing the appeal on the grounds of delay and sufficiency of cause for condonation. The Appellate Assistant Commissioner had dismissed the appeal as barred by time, citing inordinate delay and lack of sufficient cause for condonation. The court noted that the Appellate Assistant Commissioner had jurisdiction to decide the appeal but raised concerns regarding whether the Income-tax Officer was heard before the order condoning the delay was passed. The court referred to the principles laid down by the Supreme Court in Mela Ram and Sons v. Commissioner of Income-tax, emphasizing the importance of ensuring all parties are heard in such matters. As the appeal against the dismissal order was pending before the Tribunal, the court refrained from interfering at that stage, allowing the petitioner to raise all relevant issues and challenge the findings in the appeal process. In conclusion, the petition succeeded in part, with the court quashing the order dated 8th August, 1973, concerning the rectification of the order condoning delay. The court refrained from interfering with the order dismissing the appeal, as the appeal process was ongoing before the Tribunal, where the petitioner could address all relevant issues and findings.
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