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TMI Blog2014 (9) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment or reduce the tax liability but also to enhance such liability or annul the very assessment - the Commissioner made certain observations, as to why the grievance of the assessee cannot be said to be genuine - Had he stopped at that and dismissed the appeals, there would not have been any other complications - he proceeded to issue certain directions, which are certainly detrimental to the interest of the appellant - He could have done that only after issuing a notice u/s 251(2) - Since no such notice was issued, the order dated 13.03.1997 passed by the Commissioner suffered a serious illegality and it is contrary to Section 251(2) of the Act – thus, the order of the Commissioner is set aside and the matter is remitted back to the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertake an exercise. He has also indicated that the profit from sale of timber and cutting charges in the Saw Mill must be taken at 10% on the turnover. Aggrieved by the order passed by the Commissioner, the appellant filed three appeals before the Tribunal being I.T.A Nos.751 to 753/Hyd/1997. All the three appeals were dismissed by the Tribunal through common order dated 03.08.2001. Hence, these three appeals under Section 260-A of the Act. Heard Sri A.V.Shiva Karthikeya, learned counsel for the appellant and Sri S.R. Ashok, learned Senior Counsel for the respondent. We do not feel it necessary to deal with the facts and figures mentioned in the respective orders of assessment. The short question that arises for consideration is as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld or evidence recorded by, the Settlement Commission, in the course of the proceeding before it and such other material as may be brought on his record, confirm, reduce, enhance or annul the assessment; (b) in an appeal against an order imposing a penalty, he may confirm or cancel such order or vary it so as either to enhance or to reduce the penalty; (c) in any other case, he may pass such orders in the appeal as he thinks fit. (2) The Commissioner (Appeals) shall not enhance an assessment or a penalty or reduce the amount of refund unless the appellant has had a reasonable opportunity of showing cause against such enhancement or reduction. Explanation. - In disposing of an appeal, the Commissioner (Appeals) may consider and decide a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... complications. However, he proceeded to issue certain directions, which are certainly detrimental to the interest of the appellant. He could have done that only after issuing a notice under sub-section (2) of Section 251 of the Act. Since no such notice was issued, the order dated 13.03.1997 passed by the Commissioner suffered a serious illegality and it is contrary to Section 251(2) of the Act. On this short ground, we allow all the three appeals and set aside the order under appeals as well as the order dated 13.03.1997 and remand the matter to the Commissioner for fresh adjudication and disposal. We make it clear that in case the Commissioner intends to issue any directions, which would have the result of imposing any additional tax lia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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