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TMI Blog1977 (7) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... h of the firm 'Kali Charan Ram Chander ' and dispose of the appeal according to law ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in setting aside the order of the Appellate Assistant Commissioner granting registration and restoring the matter to his file for consideration afresh ? " The relevant facts stated and found by the Tribunal may be briefly stated as follows : The assessee is a firm. It was constituted on March 3, 1959. Its partners were Mahadeo Prosad Agarwalla, Tarachand Bindawalla and Prabhudayal Mahawar. It carried on commission agency business in grains as Aratia. Bindawalla Trading Company was constituted on November 11, 1958. Its partners were Kali Charan Agarwalla and G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of a finding as to whether there was any inter-lacing or inter-locking of two firms and that there was ample material on the record to hold that there was such inter-lacing or inter-locking. It also filed a copy of the order of the penalty proceedings in which additional facts were found by the Inspecting Assistant Commissioner. The aforesaid contentions were disputed before the Tribunal on behalf of the assessee and reliance was placed on the orders of the Appellate Assistant Commissioner. Objection was also raised regarding the filing of the aforesaid order in the penalty proceeding and certain accounts were also filed on its behalf before the Tribunal. The Tribunal held that the issue before it could only be determined by taking int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee, question No. 2 should necessarily be answered also against the assessee. He argues that it was not even argued before the Tribunal that a fresh enquiry was necessary for ascertaining facts regarding the inter-lacing or inter-locking of these two firms and that since it was argued on behalf of the department that there were sufficient materials on the record to come to a finding in this behalf, the Tribunal should not have remanded the matters and should have decided them one way or the other on the materials before it. He also cites several cases as stated later on. He also argues that none of the parties wanted any further opportunity of adducing any further evidence and, therefore, the Tribunal should not have given any opport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case back for a de novo trial with an exposition of points of law involved in it. The last case is the case of Hiralal v. Ratanlal, AIR 1944 All 293. In this case, the party failed to prove his case and the appellate court remanded the matter with a direction to the trial court to give a further opportunity to that party to prove his case. It was held by the High Court that the appellate court below was not justified in making that order. The relevant facts for determining the appeals one way or the other were before the appellate courts below in the aforesaid cases, whereas in the absence of the relevant facts it was not possible for the Tribunal to decide the issue before it and, therefore, the principles stated in those cases do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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