9911796707
TMI Blog1975 (4) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... the Deputy Commissioner under sub-section (1) of section 35, and any person objecting to an order passed by the Inspecting Assistant Commissioner under clause (c) of sub-section (4) of section 28 may, within a period of sixty days from the date on which the order was served on him in the manner prescribed, appeal against such order to the Appellate Tribunal: Provided that the Appellate Tribunal may admit an appeal presented after the expiration of the said period if it is satisfied that the appellant had sufficient cause for not presenting the appeal within the said period. (2) The officer authorised under sub-section (1) or the person against whom an appeal has been preferred, as the case may be, on receipt of notice that an appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evision is by an assessee regarding whose turnover there has been an estimate for the assessment year 1965-66. A note book containing entries for the period from 23rd April, 1965, to 28th May, 1965, was discovered. This note book revealed a turnover of Rs. 80,218.22. The Sales Tax Officer was of the view that half of this turnover was relatable to the entries in the regular account books. He therefore estimated the turnover on that basis and found that the profit made worked out at 8. 7 per cent of that turnover. He felt that the profit should be 10 per cent and on that basis worked out the turnover and found the addition to be made to the turnover was Rs. 45,654.73. The assessee appealed and the Appellate Assistant Commissioner came to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nging the decisions by way of cross-objections, and then turn round at the hearing of the appeal by the assessee and contend that what has been done by the Sales Tax Officer and/ or by the Appellate Assistant Commissioner is unjustified and that there should have been a higher addition than what has been made by the Sales Tax Officer and/or the Appellate Assistant Commissioner. This rule, we conceive, permeates section 39 of the Act, which we have read. That is the reason why sub-section (2) of section 39 of the Act has provided for crossobjections and sub-section (3) has provided for payment of fee on those cross-objections. The scheme of the section spells a finality in regard to the matters which had not been challenged directly. An aggr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals taken by the officer empowered by the Government. The word "enhance" cannot be read as conferring a power on the Tribunal to increase when the assessee prays for reduction. That would militate against the general rule which we have indicated. This would amount to penalising an appellant for seeking relief before the Tribunal. 6.. We are fortified in this by the view taken in two decisions. Kania, J., as he then was, in Motor Union Insurance Co. Ltd. v. Commissioner of Income-tax[1945] 13 I.T.R 272 at 282; A.I.R, 1945 Bom. 285 at 290. and Chagla, C.J., in New India Life Assurance Co. Ltd. v. Commissioner of Income-tax, Excess Profits Tax, Bombay City[1957] 31 I.T.R. 844 at 855 and 857. , have come to the same conclusions. This is wha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls and cross-objections contained in Order 41 of the Civil Procedure Code; and, as we shall presently point out, the position of the Appellate Tribunal is the same as a court of appeal under the Civil Procedure Code and the powers of the Appellate Tribunal are identical with the powers enjoyed by an appellate court under the Code." And after referring to the judgment in Motor Union Insurance Co. Ltd. v. Commissioner of Income-tax[1945] 13 I.T.R 272 at 282; A.I.R, 1945 Bom. 285 at 290., it was observed: "Therefore, again, what is being emphasized is that the Tribunal should not give a relief to the respondent which relief was not given to him by the trial court and which relief he has not himself sought by either cross-appealing or cross ..... X X X X Extracts X X X X X X X X Extracts X X X X
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