2006 (7) TMI 637

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..... e of a writ of certiorari to call for the records of the first respondent above named in its proceedings in S.T.M.P. Nos. 161 and 162 of 2005 respectively, and quash the orders passed therein dated January 30, 2006. On a mere reading of the orders of the Tribunal, which are impugned in these writ petitions, it is seen that the Tribunal has travelled beyond the power conferred on it under sectio .....

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..... ppellate Tribunal: Provided that the Appellate Tribunal may, within a further period of one hundred and twenty days, in the case of an officer empowered by Government and sixty days in the case of any other person, admit an appeal presented after the expiration of the first mentioned period of one hundred and twenty days or sixty days as the case may be, if it is satisfied that the appellant ha .....

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..... d the tax admitted by the appellant: Provided also that no appeal shall be admitted against an order, passed by the Appellate Assistant Commissioner under section 31 or by the Appellate Deputy Commissioner under section 31A, as the case may be, setting aside the assessment and directing the assessing authority to make a fresh assessment. When the section empowers the Tribunal to entertain a .....

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