9911796707
TMI Blog2005 (4) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal because no question of law is framed on any of the findings recorded by the Tribunal against the appellant on the merits. In this view of the matter it is not necessary for us to examine the merits of the case which has been decided by the Tribunal against the appellant - - - - - Dated:- 28-4-2005 - Judge(s) : DEEPAK VERMA., A. M. SAPRE. JUDGMENT The judgment of the court was delivered by A.M. Sapre J.-The decision rendered in this appeal shall also govern the disposal of I.T.A. No. 13 of 2001 (CIT v. Kirandevi Kailashchand), as both these appeals involve identical questions of law and secondly they relate to the same assessee, except the difference being that they arise out of two different assessment years. This is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... framed. In other words, there has to be a first finding recorded by the Tribunal on the question framed against the appellant in the impugned order. It is only then the appellant becomes entitled to assail the finding in appeal under section 260A by getting the question of law framed on such adverse finding recorded by the Tribunal. When the Tribunal in this case did not record any finding much less adverse against the appellant on the question framed then in such eventuality, the appellant has no right to raise the plea by getting the question framed. In effect, thus, the question framed cannot be said to arise out of the impugned appellate order entitling the appellant to assail the impugned order on the said question. In substance the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecorded by the Tribunal against the appellant on the merits. In this view of the matter it is not necessary for us to examine the merits of the case which has been decided by the Tribunal against the appellant. Learned counsel for the appellant did not make any attempt requesting this court to formulate any additional questions of law on the merits of the case which according to him does arise out of the impugned order and hence we have to proceed on the basis that the appellant does not wish to challenge any finding on the merits in this appeal. Section 260A(4) of the Act empowers this court to examine at the time of hearing of the appeal as to whether the question of law framed at the instance of the appellant arises out of the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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