1979 (2) TMI 126

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al of the assessee in limine under s. 249(4) of the IT Act, 1961. The AAC dismissed the appeal on the ground that the reason given by the appellant in his application under the Proviso to s.249(4) was not good and sufficient. 2. Sri D.C. Roy, the learned representative for the assessee, urged before us that the action of the AAC was not justified in the facts and circumstances of the case. He so .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1st Oct., 1975 on which s. 249(4) became effective. Sri B. Mishra, the learned representative for the Department, on the other hand, supported the order of the AAC and pointed out that the admitted tax was not paid by the assessee before filing the appeal before the AAC. He urged that the right to appeal arose on the completion of the assessee and not on the date when proceedings under s. 143(2) w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... onsequently, s. 249(4) has no retrospective operation because there is nothing therein expressly saying so. Respectfully following the aforesaid authorities, we hold that the provisions of s. 249(4) should not have been applied by the AAC to the present appeal. We have also taken a similar view in our order dt. 22nd Nov., 1978 in ITA No. 338-339/CTK/1977-78. Hence, we vacate the order of the AAC a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X