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TMI Blog1984 (2) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... escribed procedure under the Act, the ITO framed the assessment under section 143(3)/147(a) of the Act, whereby he brought to tax Rs. 80,275. Against the said order of the ITO, the assessee went up in appeal. The Commissioner (Appeals) in his appellate order held that the reopening of the assessment under section 147(a) was bad in law. He, therefore, set aside the order of the ITO framed under section 143(3)/147(a). In this view of the matter, he did not give any finding on the taxability of the amount of refund of Rs. 80,275. 3. Against the said order of the Commissioner (Appeals), the revenue came up in appeal before the Tribunal with a grievance that the Commissioner (Appeals) should have held that the reopening made by the ITO was jus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al's order No. 869 (Ahd.) of 1917, dated 19-2-81, the Tribunal has set aside order of the Commissioner (Appeals) order No. CIT(A)-VI/IV/-A/0181, dated 21-2-1978. In view of this the ITO's order dated 31-3-1977 stands and total income now determined at Rs. 1,82,065. Please issue revised demand notice and challan accordingly. Rs. Total income as per order dated 30-3-1979 1,01,790 Add : Reduction allowed by Commissioner (Appeals) 80,275 -------------------- Total income 1,82,065 " -------------------- 5. Being aggrieved by the order of the ITO dated 15-7-1981, the assessee once again went up in appeal before the AAC who set aside the order of the ITO dated 15-7-1981, in the following manner : " This appeal is directed against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ative for the department, once the Tribunal had set aside the order of the Commissioner (Appeals), the assessee was once again liable to tax in respect of the refund of sales tax of Rs. 80,275. He further stated that it was not necessary for the ITO to wait for the order of the Commissioner (Appeals) who had been directed by the Tribunal to pass a fresh order in respect of the points raised in the appeal. The learned counsel for the assessee, on the other hand, relied on the order of the AAC and justified his action. 7. We have carefully considered the rival submissions of the parties and we are constrained to observe that the revenue has unnecessarily brought this appeal before the Tribunal. It would appear from the above that the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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