9911796707
TMI Blog1987 (10) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... petition, the petitioner seeks the issue of a writ of mandamus directing the first respondent, the Income-tax Appellate Tribunal, to ignore the judgment in I.T.R. No. 121 of 1981 and pass final orders in I.T.A. NO. 133 of 1978-79 under section 260(1) of the Income-tax Act in conformity with a subsequent decision of a Full Bench of this court in CIT v. Issac [1987] 168 ITR 793. The decision in I.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in Issac's case [1987] 168 ITR 793, has, however, taken the view that the Inspecting Assistant Commissioner ceased to have jurisdiction to impose penalty under section 271(1)(c) of the Income-tax Act after subsection (2) of section 274 was omitted by the Taxation Laws (Amendment) Act, 1975. Since the appeal is even now pending before the first respondent Tribunal, the petitioner seeks a directi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Full Bench. Counsel relies on the decision of the Supreme Court in CIT v. Bansi Dhar Sons [1986] 157 ITR 665, wherein it is stated at page 672. " After the High Courts and, in cases of appeals to the Supreme Court, the courts answer the question in any manner or give certain opinion, the Appellate Tribunal would dispose of the appeals in accordance with the opinions expressed or answers gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w on the question of law earlier decided on reference made to it direct the Tribunal to ignore the decision inter partes and dispose of the appeal in accordance with the later view. Counsel relies also on the following passage in Salmond on Jurisprudence, 12th edition, at section 26, page 148: . " As we have seen, the theory of case law is that a judge does not make law; he merely declares it; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hymanshu International, AIR 1979 SC 1144, in support of the proposition that the State or the Revenue should not take up technical pleas to defeat the just rights of the citizens. That may be a good answer against a technical plea if the petitioner seeks appropriate remedies available at law. This original petition is misconceived and is accordingly dismissed. No costs. - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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