9911796707
TMI Blog1996 (7) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... rectness of the orders of the Appellate Assistant Commissioner in AITA Nos. 461 and 462 of 1971 ? 2. Whether, under the guise of exercise of the power vested in him under section 34 of the Agrl. Income-tax Act, the Deputy Commissioner can revise the assessment orders made as per the direction contained in an appellate order without getting it cancelled by resort to action under section 32(2) of the Agricultural Income-tax Act ? 3. Whether, on the facts and in the circumstances of the case, the Deputy Commissioner had jurisdiction under section 34 of the Act to interfere with the findings of the Appellate Assistant Commissioner in his appellate order Nos. AITA 461 and 462 of 1971 for the assessment years 1966-67 and 1967-68 ?" In essen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted May 23, 1968, was taken up again in appeal, and this time the dispute was relating to the extent of pineapple cultivation leaving aside the question of average to a situation of finality. The Appellate Assistant Commissioner modified the assessment order and this led the assessee to approach the Agricultural Income-tax Appellate Tribunal, with regard to his still remaining grievances. Then there was yet an order of remand by the Tribunal directing the Inspecting Assistant Commissioner (Special) to conduct a local inspection once again for the third time. Of course, on all these occasions it was after giving the assessee an opportunity to present himself on the occasions. The Inspecting Assistant Commissioner (Special) carried out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... way or interfered with in the like manner in exercise of powers under section 34 of the Act. Learned counsel urged that if statutory provisions of appeal are not resorted to, resort to suo motu exercise of revisional powers would exhibit not only violation of the principles of natural justice, but also total disregard to the provisions of the Act in regard thereto. In other words, learned counsel submitted referring to the provisions of section 32 of the Act, that the statute provides, by virtue of the above provision, a statutory appeal against the order dated March 16, 1972, of the assessing authority after remand. It would be seen that it was in pursuance of the order of the Appellate Assistant Commissioner and directions contained t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed assessment order on March 16, 1972, in pursuance of the Appellate Assistant Commissioner's modification, in law cannot be disturbed by resort to section 34 of the Act. The above submissions of learned counsel are well fortified and sustained by the decision of this court of a Bench of co-ordinate jurisdiction in Anantha Mallan v. Commissioner Agrl. I. T. [1961] KLJ 980. This court has considered both the provisions (sections 32 and 34), and has observed that clearly the Commissioner has been given the right of appeal through his subordinate officers to the statutory Appellate Tribunal as specified therein. This is not only to the Revenue, but also to the assessee. It is observed that the Commissioner also has been vested with the revi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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