9911796707
TMI Blog1999 (12) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1961, and is directed against the judgment and order passed by the Income-tax Appellate Tribunal, Bench-B, Allahabad, in ITA No. 209 (All) of 1993, for the assessment year 1990-91. We have heard Sri S. P. Gupta, learned senior advocate for the appellant, assisted by Sri S. D. Singh, learned counsel for the appellant. The U. P. Forest Corporation is an undertaking of the Government of U.P. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 45. The Tribunal, therefore, allowed the Revenue's appeal. The relevant part of its order is as under : "4. We have carefully considered the rival submissions and the material on record. So far as the Revenue's appeal is considered, the matter has to be decided in favour of the Revenue in view of the Supreme Court judgment which we respectfully follow that income of the respondent-assessee (U.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue in view of the judgment of the Supreme Court and it has disposed of the matter observing as above. The assessee had pointed out to the Tribunal that there were other issues involved in the appeal and it is reflected from paragraph 5 of the Tribunal's order. The grievance of the U. P. Forest Corporation, the appellant, before us is that the Tribunal having not specifically said that the ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay confirm, reduce, enhance or annul the assessment or he may set aside the assessment and refer the case back to the Assessing Officer for making a fresh assessment. To the extent the power of the Tribunal extends, it should have specified what its order means and what legal effect it has. But even if it has not been done, that does not mean that the Commissioner's order that was under appeal bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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