9911796707
TMI Blog2017 (3) TMI 1525X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Appellate Tribunal dated 22.6.2005 in I.T.A. Nos.159 to 162/JAB/2000 relating to the assessment years 1992-93 to 1995-96. These appeals were admitted by this Court on the following substantial questions of law:- "(i) Whether there were any material before the Tribunal to come to the conclusion that the house property and shops are located in the land in Khasra No.1279/2.91, 1280/0.87 and 1281/0.44 ? (ii) Whether the Tribunal was right in holding that the income from the house property as well as from the shops was assessable in the hands of Shri Prem Prakash and Shri Pawan Kumar Chamaria in view of the provisions of Section 171 of the Income-tax Act requiring a finding to be recorded by the assessing officer regarding the partitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 1991- 92 the appellant was assessed as an Hindu Undivided Family, however, subsequently the Assessing Authority without passing any further order under Section 171 of the Act, and without there being any claim for partition or any application in that regard by the appellant, recorded a finding that the appellant was not a HUF and therefore, all its members were required to be assessed individually. On the basis of the aforesaid finding, the Assessing Authority passed orders of substantive assessment against the individual members and orders of protective assessment against the appellant HUF. While the appeal filed by the appellant before the Commissioner, Income Tax against the aforesaid finding was allowed, the finding recorded by the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Appellate Tribunal in the impugned order has totally ignored the aforesaid contention of the appellant and in the absence of any application of mind by the Income Tax Appellate Tribunal to the contention of the appellant and the provisions of Section 171 of the Act, the impugned order deserves to be set aside. 9. The learned counsel appearing for the respondent submits that in the instant case the Assessing Officer as well as the Income Tax Appellate Tribunal has taken note of the fact that the immovable property of the HUF had been gifted to certain members and has also taken note of the fact that there was mutation on part of the immovable property in the name of individual members and has therefore, proceeded to record a find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the present case, as in the absence of any such finding in the impugned order, it is impossible for this Court to exercise its power of judicial review for examining the validity of the contention raised by the parties, moreso, as this Court is precluded from looking into the finding of fact recorded by the Assessing Authority or the other authorities in the present case. 13. In view of the aforesaid facts and circumstances, the appeals filed by the appellant is allowed to the extent that the impugned order passed by the Income Tax Appellate Tribunal dated 22.6.2005 is set aside and the matter is remitted back to the Income Tax Appellate Tribunal to reexamine the same in the light of the provisions of Section 171 of the Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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