1990 (6) TMI 37

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..... nce under section 256(1) of the Income-tax Act, 1961 (in short, the "Act"), at the instance of the Department. The Tribunal has referred the following question of law to this court for its opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the direction given by the Appellate Assistant Commissioner was wholly unwarranted and re .....

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..... the decision of the High Court. Being aggrieved, the assessee preferred appeal before the Appellate Assistant Commissioner of Income-tax, who was pleased to allow the appeal by holding that no case for reopening the assessment under section 147(a) was made out, because there was no failure on the part of the assessee to disclose any particulars of his income which might have resulted in escapemen .....

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..... ng heard learned counsel for the parties, we are of the view that the aforesaid question of law deserves to be decided in favour of the assessee and against the Revenue. In the appeal preferred by the assessee before the Appellate Assistant Commissioner, the only question that required decision was whether, in the facts and circumstances of the case, the Income-tax Officer had jurisdiction to reop .....

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..... articular case, that is to say, in respect of the particular assessee and in relation to the particular assessment year. To be a necessary finding it must be directly involved in the disposal of the case. It is possible in certain cases that in order to render a finding in respect of A, a finding, in respect of B may be called for. For instance, where the facts show that the income can belong eith .....

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..... ell settled that it must be an express direction necessary for the disposal of the case before the authority or court. It must also be a direction which the authority or court is empowered to give while deciding the case before it. The expressions 'finding' and 'direction' in section 153(3)(ii) of the Act must be accordingly confined." For the foregoing reasons our answer to the aforesaid questio .....

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