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TMI Blog2010 (9) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... the circumstances of the case, the learned Tribunal was right in law in allowing the miscellaneous application of the assessee and recalling its order holding that the remaining grounds and issues are to be decided in order to give justice to the assessee as well as the Revenue particularly when neither there is any ground/issue of the Revenue having remained undecided nor is there any cross-objection, etc., having been filed by the assessee ?" Briefly the facts necessary for deciding the present appeal are that the assessee following the calendar year as its previous year filed return declaring a total income of Rs. 1,35,550 for the assessment year 1981-82 on June 30, 1981. The assessment was completed on September 24, 1984, and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 981, before the Commissioner of Income-tax (Appeals) raising challenge to the additions made by the Assessing Officer. It was during the course of hearing of appeal that the assessee moved an application dated May 20, 1985, challenging the validity of the assessment order for the assessment year in question on the ground of limitation. The Commissioner of Income-tax (Appeals) had accepted the aforesaid plea of the assessee and had annulled the assessment. However, the Commissioner of Income-tax (Appeals) had not adjudicated the controversy on the merits. The Revenue had challenged the order of the Commissioner of Income-tax (Appeals) and ultimately as noticed earlier, this court in I. T. R. No. 142 of 1996 (CIT v. Sat Pal Pandit and Co., Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch decision is founded, and a copy of the judgment shall be sent under the seal of the court and the signature of the Registrar to the Appellate Tribunal which shall pass such orders as are necessary to dispose of the case conformably to such judgment. (2) The costs of any reference to the High Court or the Supreme Court which shall not include the fee for making the reference shall be in the discretion of the court." According to the aforesaid provision, the High Court or the Supreme Court after deciding the question of law referred to it, is required to deliver its judgment containing the grounds on which such decision is founded and a copy is to be sent to the Registrar of the Appellate Tribunal so that necessary orders t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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