9911796707
TMI Blog2003 (3) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... led by them or pursuant to the reassessment orders, if any, the Assessing Officer has to issue a notice to the appellant pointing out the circumstances under which refund cannot be ordered, in which case, the appellants are entitled to show cause against the same. The Assessing Officer will also pass a reasoned order in accordance with law, in this matter. - - - - - Dated:- 17-3-2003 - Judge(s) : G. SIVARAJAN., J. M. JAMES. JUDGMENT The judgment of the court was delivered by G. SIVARAJAN J.-The matter arises under the Wealth-tax Act, 1957 (for short "the Act"). W.T.A. Nos. 1, 3, 8, 9, 11 and 12 of 2003 are filed by the assessee, namely, the late Mrs. Lucy Kochu Vareed, represented by her son, Sri P.V. Jacob. W.T.A. Nos. 4, 5, 6, 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts have filed application for reference, and the matter was referred to the sub-court. The sub-court also passed an award granting enhanced compensation and also interest at the rate of four per cent. Aggrieved by the award passed by the sub-court, the State filed appeals before this court. The appellants also filed cross appeals against the said award before this court. Both set of appeals were disposed of by this court as per judgment dated January 28, 1987. In all these cases, the appellants filed returns under the Act and the assessments were also completed accordingly. Subsequently, the appellants filed revised returns offering higher amounts of compensation. Since the assessments for the years for which the revised returns were file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... get refund of the taxes pursuant to the voluntary revised returns filed for the assessment years in question. Sri N. Srinivasan, learned senior counsel appearing for the appellant, submits that the question of refund of taxes paid as per the voluntary returns was not at all a subject matter of the appeal filed before the Tribunal and that the only ground on which the appeals were filed is that the assessments are barred by limitation. The senior counsel further submits that the Tribunal has no jurisdiction in such circumstances to go beyond the scope of the appeal and to issue further directions in regard to the consequences of the orders passed by them. The senior counsel also wanted to make submissions on the merits of the direction iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as to whether the Tribunal was justified in issuing further directions as to the consequences of order passed by the Tribunal holding that the reassessment orders are barred by limitation. Normally, passing of consequential order pursuant to the order of the Tribunal is a matter for the Assessing Officer concerned. It is for the Assessing Officer to consider the question as to whether, as a consequence of the order passed by the Tribunal to the effect that the reassessment orders are barred by limitation, if the assessee had paid any amount by way of tax, either on the basis of the revised return or on the basis of the reassessment orders, whether it should be refunded to the assessee and if the Assessing Officer does not give effect to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the expressions, "pass such orders thereon as it thinks fit" was considered by the Supreme Court in Hukumchand Mills Ltd v. CIT [1967] 63 ITR 232, where the Supreme Court construing the provisions of section 33(4) of the Income-tax Act, held that, the expression "thereon" restricts the jurisdiction of the Tribunal to the subject matter of the appeal, and the words "pass such order as the Tribunal thinks fit" include all the powers (except possibly the power of enhancement), which are conferred on the Appellate Assistant Commissioner, by section 31. As already noted, the provisions of section 24(5) will take in the power of enhancement also. However, the direction issued in this case does not have the effect of enhancement of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said question on the facts of this case. In these circumstances, we delete the following directions issued in the appellate order: "However, in the light of the decision of the Allahabad High Court cited above, we hold that the additional tax paid by the assessee voluntarily is not liable to be refunded." We make it clear that it is for the Assessing Officer to give effect to the appellate order of the Tribunal holding that the reassessment orders in all these cases are barred by limitation. Of course, when the question of refund arises, or if the assessee seeks for refund of tax paid, certainly, it is a matter for consideration by the Assessing Officer in accordance with law, and if for any reason, the Assessing Officer feels tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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