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TMI Blog2015 (12) TMI 1509X X X X Extracts X X X X X X X X Extracts X X X X ..... hat:- The impugned order has not been passed in appeal by the Tribunal but consequent to the order of this Court dated 2nd February, 1999 allowing the Revenue's application under Section 256(2) of the Act. Therefore, the impugned order has been passed consequent to the order dated 2nd February, 1999 of this Court in advisory jurisdiction. The impugned order of the Tribunal is not in exercise of it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JJ. For the Appellant : Mr. Tejveer Singh, Adv For the Respondent : Ms. Vissanji, Adv and Mr. Jhaveri, Adv ORDER P. C. Both these Appeals under Section 260A of the Income Tax Act, 1961 (the Act), challenges the common order dated 8th March, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal), relating to Assessment Years 1989-90 and 1990-91. 2. By the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts leading to this Appeal are as under: - (a) This Court by an order dated 2nd February, 1999 under Section 256(2) of the Act, directed the Tribunal to refer the question of law as raised by the Revenue to the Court for its consideration; (b) Accordingly, the Tribunal prepared a statement of case. However, in the absence of necessary annexures being submitted by the Revenue for over a period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the statement of the case is drawn up, as the Tribunal may direct the applicant, or the respondent, as the case may be, shall, in addition to the documents already filed from annexures to the case, as the Tribunal may direct and in case the party responsible for filing defaults, the Tribunal may send the statement to the High Court without annexures. Accordingly, it is submitted that the q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order passed under Section 256(2) of the Act is not an order passed in Appeal by the Appellate Tribunal. An application under Section 256(2) of the Act and the order passed by this Court thereunder are in the exercise of its advisory jurisdiction. Therefore, any grievance of the parties in respect of the Tribunal, not complying with the order of this Court for whatever reason could not be remed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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