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TMI Blog2008 (9) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... tition. The brief facts of the case are that the petitioner being aggrieved by the judgment and order dated 25-8-2004 with respect to the assessment year 2000-2001 passed by the Income Tax Appellate Tribunal filed an appeal under Section 260A of the Income-Tax Act (hereinafter referred to as the "Act"). After hearing the learned counsel for the parties this Court by the judgment and order dated 22-5-2008 remanded the matter to Income Tax Appellate Tribunal, Lucknow Bench, Lucknow, to decide on the basis of the material on record. By the impugned order dated 25-7-2008, the learned Income Tax Appellate Tribunal, Lucknow Bench, Lucknow has directed the Assessing Officer to record the statement of Sri Dinesh Singh, ACA and to find out whether h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Bihar, reported in (1976) 4 SCC page 427 and Commissioner of Income Tax, Bhopal v. Ralson Industries Ltd., reported in 2007 (214) E.L.T. 166 (S.C.) = 2007 (7) S.T.R. 497 (S.C.) = (2007) 2 SCC 326. 5. Sri D.D. Chopra, learned Senior Standing Counsel appearing on behalf of the opposite parties submits that if the petitioner is aggrieved by the impugned order dated 25-7-2008 he has a remedy under Section 254(2) of the Income-Tax Act before the Tribunal itself and the writ petition is not maintainable. He further submits that there is no illegality in the impugned order passed by the Income Tax Appellate Tribunal, Lucknow by which a direction has been issued to the Assessing Officer to ascertain whether the notice was served upon Sri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence in the matter. Hon'ble the Supreme Court in the case of Tirupati Balaji Developers (P) Ltd. and others v. State of Bihar and others reported in (2004) 5 SCC 1 has held as under : "8. Under the constitutional scheme as framed for the judiciary, the Supreme Court and the High Courts both are Courts of record. The High Court is not a Court 'subordinate' to the Supreme Court. In a way the canvass of judicial powers vesting in the High Court is wider inasmuch as it has jurisdiction to issue all prerogative writs conferred by Article 226 of the Constitution for the enforcement of any of the rights conferred by Part III of the Constitution and for any other purpose while the original jurisdiction of Supreme Court to issue prerogative wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the impugned order dated 25-7-2008. The Tribunal has directed the Assessing Authority to record the statements of Sri Dinesh Singh, A.C.A and Sri G.K. Lath, Chartered Accountant, which will amount additional evidence/material in the case. By the judgment and order passed by this Court, the Tribunal was directed to adjudicate the matter fresh on the basis of the material on record. When a direction is issued to an Authority or Tribunal to do a certain thing in a certain manner, the thing must be done in that manner and in no other manner. In the case of Nazir Ahmad v. King Emperor reported in AIR 1936 PC 253 (2), the Privy Council has held that where a power is given to do a certain thing in a certain way the thing must be done in that way ..... X X X X Extracts X X X X X X X X Extracts X X X X
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