9911796707
TMI Blog1969 (4) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... it was earned out of funds withdrawn from the joint family resources. Assessment orders for the years 1941-42 to 1944-45 had also been similarly made which formed the subject-matter of reference to this court which ended in favour of the assessee. Following this decision the Tribunal set aside similar assessment orders and assessment pertaining to the assessment years 1945-46 to 1947-48. The Appellate Assistant Commissioner, following the decision of this court and of the Tribunal for the earlier years, allowed the appeals relating to the subsequent years, 1949-50 to 1953-54 and 1955-56 and 1956-57. But while setting aside the assessments, the Appellate Assistant Commissioner was silent as to what the Income-tax Officer was to do further. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : (i) the direction given by the Tribunal was beyond the scope of the appeals before it ; and (ii) as a result of the assessment orders having been set aside, the returns relevant to those years are pending, with the consequence that section 34 will be inapplicable. In support of the first point our attention has been invited to Income-tax Officer, A-Ward, Sitapur v. Murlidhar Bhagwan Das and East India Corporation Ltd. v. Commissioner of Income-tax and of the second point to a recent judgment the Supreme Court in Civil Appeal No. 754 of 1966 (Estate of the late A. M. K. M. Karuppan Chettiar v. Commissioner of Income-tax). S. C. Prashar v. Vasantsen Dwarkadas, had, by a majority, held that the second proviso to sub-section (3) of section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own. Pursuant to notices under section 22(2) issued to the Hindu undivided family, the assessee filed returns in his individual capacity in respect of the income from several sources ascribed to his share at the partition. But the Income-tax Officer rejected the assesse's claim that has should be assessed as an individual, and assessed the Hindu undivided family for the three years 1950-51, 1951-52 and 1952-53 treating his returns as returns filed by the family. These orders were set aside on the ground that there had been an earlier partition of the family. While disposing of the appeals, the Appellate Assistant Commissioner gave a direction that the income that had been considered in the assessment required to be reconsidered in the hands ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee is rather premature and anticipates orders to be made pursuant to the direction of the Tribunal to re-do the assessment. We are in this reference not concerned with the question, whether the direction given by the Tribunal is within the scope of the second proviso to section 34(3) and would save the bar of limitation. The question referred to us relate to the maintainability of the appeals filed by the Commissioner before the Tribunal and its jurisdiction to give the direction which it did. It is obvious that neither of them is concerned with limitation and the lifting of that bar by a direction within the purview of the second proviso to section 34(3). The first question under reference rather turns on the scope of the appellate juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be answered against the assessee. The second question, before us does not include the point whether the direction given by the Tribunal is within the ambit of the second proviso to section 34(3). In fact that provision has nothing to do with the jurisdiction of the Appellate Tribunal. It neither enhances nor curtails the Tribunal's jurisdiction, the scope of which is entirely delimited by section 33. The second question under reference has to be considered, therefore, not with reference to the second proviso but only in the context of section 33(2). Once an appeal is held to be maintainable, the scope and nature of an order that the Tribunal is competent to make are to be found in section 33(4). It says that the Tribunal may, after ..... X X X X Extracts X X X X X X X X Extracts X X X X
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