1996 (9) TMI 10

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..... H J.---As per direction given by this court in Civil Rule No. 19(M) of 1991, the following two questions have been referred by the Income-tax Appellate Tribunal, Guwahati (for short, "the Tribunal"), under section 256(2) of the Income-tax Act, 1961 (for short, "the Act"), for the opinion of this court : "1. Whether under the facts and circumstances of the case and on proper construction of the pr .....

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..... ation and business loss for the assessment year 1982-83. An appeal was filed by the assessee before the Commissioner of Income-tax (Appeals). However, the assessee was unsuccessful. Against the order of the Commissioner of Income-tax (Appeals), the assessee filed yet another appeal before the Tribunal. The Tribunal after considering the matter held that as the assessment for the assessment year 19 .....

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..... against the said order, the order became final and, therefore, in our opinion, the Tribunal had no jurisdiction to reopen it on appeal. In view of the above, we answer both the questions in the negative, in favour of the Revenue and against the assessee. A copy of this judgment under the signature of the Registrar and the seal of the High Court shall be transmitted to the Income-tax Appellate T .....

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