9911796707
TMI Blog2003 (3) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... ng opportunity of hearing to the parties concerned. - - - - - Dated:- 13-3-2003 - Judge(s) : P. K. MISRA. JUDGMENT P.K. MISRA J.-Heard learned counsel appearing for the parties. The petitioner has prayed for quashing the order dated February 19, 2003, passed by the Income-tax Appellate Tribunal, Bench "C" (first respondent), in I.T.A. Nos. 562 and 563/Mds of 1978-79. It is unnecessary to notice the chequered history of this case. In Tax Cases Nos. 587 and 588 of 1984, some questions were referred to the High Court at the instance of the Revenue and were answered by the High Court in a judgment dated June 24, 2002 (CIT v. J.H. Tarapore (Decd.) (No. 1) [2002] 257 ITR 305 (Mad)). Thereafter under the impugned order, the first respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see or the Assessing Officer. (3) The Appellate Tribunal shall send a copy of any orders passed under this section to the assessee and to the Commissioner. (4) Save as provided in section 256 or section 260A, orders passed by the Appellate Tribunal on appeal shall be final". "260. (1) The High Court or the Supreme Court upon hearing any such case shall decide the questions of law raised therein, and shall deliver its judgment thereon containing the grounds on which such decision is founded, and a copy of the judgment shall be sent under the seal of the court and the signature of the Registrar to the Appellate Tribunal which shall pass such orders as are necessary to dispose of the case conformably to such judgment." It is true that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rees with the Tribunal on a question of law, the Tribunal must modify its order in the light of the order of the Supreme Court. If the Supreme Court has held that the judgment of the Tribunal is vitiated because it is based on no evidence or because the judgment proceeds upon a misconstruction of the statute, the Tribunal would be under a duty to dispose of the case conformably with the opinion of the Supreme Court and on the merits of the dispute and re-hear the appeal. In all cases, however, opportunity must be afforded to the parties of being heard." For the aforesaid reasons, the writ petition is allowed and the impugned order dated February 19, 2003, is quashed. The Income-tax Appellate Tribunal is required to dispose of the appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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