9911796707
TMI Blog1984 (5) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Finally, the Appellate Tribunal dismissed the appeals. On a motion made by the petitioner, the Appellate Tribunal referred certain questions of law for the opinion of this court, evidenced by Ex. P-2 order, dated November 12, 1982. After the dismissal of the appeals by the Appellate Tribunal, recovery proceedings were taken by the Revenue. The petitioner prayed for stay of recovery proceedings as evidenced by Ex. P-3 petition dated nil. According to the petitioner, the questions of law referred by the Appellate Tribunal as per Ex. P-2 were pending for consideration in the High Court (R.A. Nos. 350 to 356 corresponding to I.T.R. Nos. 464 to 470 of 1982) and till the decision is rendered by the High Court in the referred cases, and, thereafter, the Appellate Tribunal passes an order as envisaged by s. 260(1) of the I.T. Act, it cannot be said that the appeals have been " finally disposed of " by the Tribunal. Till such orders are passed by the Appellate Tribunal, the appeals filed before the Appellate Tribunal are pending. In this view, since the appeals are still pending, the stay ordered by the Appellate Tribunal as per Ex. P-1, is still in force (even during the pendency of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The argument of the counsel is ingenious. But, in my opinion, the true import of the relevant sections of the I.T. Act and the decisions cited at the Bar were not understood in a proper perspective. The following sections, which are relevant, may be usefully quoted: "254(1). The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit ...... (4) Save as provided in section 256, orders passed by the Appellate Tribunal on appeal shall be final. 256(1). The assessee or the Commissioner may, within sixty days of the date upon which he is served with notice of an order under section 254, by application in the prescribed form, accompanied where the application is made by the assessee by a fee of two hundred rupees, require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court : Provided that the Appellate Tribunal may, if it is satisf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry. It is not appellate or revisional or even supervisory. A reading of ss. 254, 256, 259 and 260 of the I.T. Act will show that the decision rendered by the Appellate Tribunal under s. 254(1) is final. This is subject to an order that should be or may be passed as sequel to the decision rendered in a reference made under s. 256. In reference under s. 256, as soon as the High Court passes an order under s. 259 read with s. 260 of the Act, a copy of the order shall be sent to the Appellate Tribunal. Thereafter, the Appellate Tribunal has to pass orders as are necessary to dispose of the case conformably to such judgment of the High Court. The Appellate Tribunal should pass a " consequential order ". This is so passed certainly in exercise of the appellate jurisdiction vested in it under s. 254 of the Act. Be that as it may, the provisions of the Act, ss. 254, 256 and 260, only go to show, that as and when the High Court renders the decision, on a reference, and the decision of the High Court is forwarded to the Appellate Tribunal, the appellate order passed or rendered earlier by the Appellate Tribunal is " reopened or revived ". The earlier appellate decision or order is revived or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived or restored. The power should be exercised judicially and fairly. It can and should consider and dispose of such of these questions or aspects which were not the subject-matter of the decision by the High Court or by the Appellate Tribunal itself on the earlier occasion. It cannot be said that whenever a reference is made to the High Court under s. 256 of the Act, the appeal filed before the Appellate Tribunal is not " disposed of " or " finally disposed of " but should be deemed to be pending; the position is that once an order is passed by the Appellate Tribunal under s. 254(1) of the Act, it is final, subject, of course, to the contingency of it being reopened or revived to comply with an order passed under s. 256 read with s. 260 of the Act. So understood, there is absolutely no difficulty in rejecting the contention that the order of stay passed by the Tribunal, evidenced by Ext. P-1, while be operative or alive till the disposal of the income-tax referred cases by this court and thereafter, till consequential orders are passed by the Appellate Tribunal under s. 260(1) read with s. 254 of the Act to give effect to the orders that may be passed by this court. The true imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
