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TMI Blog1971 (2) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... K. MAHAJAN., GOPAL SINGH. JUDGMENT The Income-tax Appellate Tribunal (Delhi Bench " A ") has referred the following question of law for our opinion : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that it was within the competence of the Appellate Assistant Commissioner while disposing of the appeal under the Income-tax Act, 1961, to have set aside the assessment with a direction to the Income-tax Officer to make a fresh assessment from the return stage under the provisions of the Indian Income-tax Act, 1922 ? " On facts there is not much dispute. The assessee is a co-operative society. It is engaged in transport business. It filed a return of income on October 20, 1961, for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner. At the instance of the assessee, the Appellate Tribunal has referred the question of law, already set out above, for our opinion. After hearing the learned counsel for the assessee, we are clearly of the view that there is no merit in the contention of the assessee that the assessment should have been annulled. Section 251(1)(a) of the 1961 Act, which is in the following terms, gives ample power to the Appellate Assistant Commissioner to adopt the course that he adopted in the present case : " 251. (1) In disposing of an appeal, the Appellate Assistant Commissioner shall have the following powers- (a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment ; or he may set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Officers were proceeding in accordance with law, keeping in view the provisions of section 297(2)(a) of the Income-tax Act, 1961. It is only subsequent to the filing of revised return by the assessee on January 29, 1966, that the Income-tax Officer issued a notice purporting to be 'under section 23(2)/143(2).' In the circumstances, it seems to us that only the order of assessment is defective, inasmuch as it was passed under the Income-tax Act, 1961, instead of under the Indian Income-tax Act, 1922." It will be, therefore, apparent that though the proceedings were initiated under the 1922 Act, but by reason of the revised assessment the Income-tax Officer was misled into passing the order under the 1961 Act. The matter can be looked ..... X X X X Extracts X X X X X X X X Extracts X X X X
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