9911796707
TMI Blog2004 (11) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... strange reasoning has been adopted by the Tribunal - the writ petition is allowed - Tribunal is directed to decide the appeal afresh in accordance with law X X X X Extracts X X X X X X X X Extracts X X X X ..... e under section 143(2). Once again, the assessee raised the objection that notice under section 143(2) was invalid and in support of his contention, the assessee relied upon the decision of the Tribunal given in its appeal for the previous year as mentioned hereinabove. The Assessing Officer vide his assessment order dated February 13, 1995, framed the assessment ignoring the earlier order of the Tribunal on the ground that the view taken by the Tribunal was not acceptable to the Department as a reference was made. The Assessing Officer thus framed the assessment under section 143(3). Against the said order, an appeal was preferred by the assessee before the Commissioner of Income-tax (Appeals), but in vain. It is also pertinent to point ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that curious and strange reasoning has been adopted by the Tribunal. It was also pointed out by Shri Choudhary that the view taken by the Tribunal in Agrawal Warehousing and Leasing Ltd. has not been approved by this court. When a reference at the instance of the assessee was made by the Tribunal seeking the opinion of the court on the 5 questions, this court decided questions Nos. 1, 2 and 3 in favour of the assessee, but in view of the answers to questions Nos. 1, 2 and 3, declined to answer questions Nos. 4 and 5. The decision of this court in Agrawal Warehousing and Leasing Ltd. v. CIT [2002] 257 ITR 235. Question No. 2 which was framed in Agrawal Warehousing and Leasing Ltd. was as under: "(ii) Whether, on the facts and in the circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in CIT v. Gujarat Electricity Board [2003] 260 ITR 84, Gita Devi Aggarwal v. CIT [1970] 76 ITR 496 (SC) and Champalal Binani v. CIT [1970] 76 ITR 692 (SC). I have heard learned counsel for the parties at length. Perused the material available on the record. In the considered opinion of this court, there is no force in the submissions of Shri Jain that the writ petition should be dismissed on the ground of alternative remedy in view of the peculiar facts of the present case. In the present writ petition, a show-cause notice was issued to the respondents on December 3, 1997, on the ground that the Tribunal has committed a grave and serious miscarriage of justice. The writ petition was admitted by this court on March 5, 1998, by a bi-p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... courts and Tribunals are allowed to take the view like the one in the present case, it would lead to anarchy and total chaos which would be against judicial propriety and discipline. Thus, the order of the Tribunal suffers from legal infirmity which cannot be allowed to sustain. In view of the aforesaid, it would be in the fitness of things to set aside the order impugned. Accordingly, the order passed by the learned Income-tax Appellate Tribunal in I.T.A. No. 92/IND/96 relating to the assessment year 1992-93 in the appeal preferred by the petitioner-assessee is hereby set aside and the learned Income-tax Appellate Tribunal is directed to decide the appeal afresh in accordance with law within a period of three months. In view of the foreg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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