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TMI Blog1992 (12) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the assessee with the result tax has been levied on the Trust itself. Thereafter the DCIT(A) proceeded to consider the appeal on merits of the case and following the order of the Tribunal, Bangalore Bench, in the case of A.S. Chinnaswamy Raju Bros. Family Trust [IT Appeal No. 715 (Bang.) of 1987, dated 15-12-1988], directed the Income-tax Officer to assess the assessee in the status of specific Trust and thus allowed the appeal filed by the assessee. 2. The revenue is in appeal raising following grounds :-- "(1) The order of the D.C. (IT)(A) is opposed to law and facts of the case. (2) The D.C. (IT)(A), by admitting the appeal against the order passed under section 143(1)(a), erred in directing the Assessing Officer to assess th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T(A) in entertaining the appeal on the ground that the assessee is aggrieved over the status adopted by the Income-tax Officer as well as the assessee denied its liability to be assessed under this Act or to the amount of tax determined by the Assessing Officer. Therefore, all these aspects of dispute are properly covered by clause (a) of sub-section (1) of section 246 enumerating appealable orders to the DCIT(A) and the CIT(A). His contention was that clause (a) contains independent provision vis-a-vis the other clauses wherein orders under specific sections are enumerated as appealable. Therefore, he maintained that the appeal was competent before the DCIT(A) and he was Justified in giving the direction to treat the status of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 264. In other words, the assessee cannot resort to or take advantage of the beneficial revision provided under section 264 of the Income-tax Act, 1961. Further, the aforesaid amendment is directed to be with effect from 1-10-1991. In view of this statutory prescription on which there could be a debate it is a foregone conclusion whether the Commissioner of Income-tax could exercise his beneficial jurisdiction under section 264 against an intimation given by the Income-tax Officer under section 143(1A) of the Income-tax Act, 1961 prior to 1-10-1991. Therefore, resort to the remedy under section 264 postulated by the learned departmental representative is not feasible. 5. As regards recourse to filing of writ, it is left to the discr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e at the time of hearing the learned representative of the assessee if fairly conceded that notwithstanding the contentions that would be urged on the merits of the case the status of the assessee is ought to be taken as AOP (Trust) and, therefore, he conceded that the status adopted by the Income-tax Officer is correct. A perusal of the grounds of appeal taken before the DCIT(A) shows that the assessee has challenged the status of AOP adopted by the Income-tax Officer and also levying tax directly on the AOP in view of the fact that the assessee is a private non-discretionary trust, vide ground No. 2 of the grounds of appeal taken before the DCIT(A). Thus one of the limbs of ground No. 2 taken before the DCIT(A), viz., the status of AOP is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not maintainable. 7. Coming to the next challenge based on the ground that the assessee denied its liability to be assessed under this Act, the contention could be straight away dismissed because what the assessee is seeking to agitate is that the Trust is to be assessed in terms of section 161 of the Income-tax Act and not in terms of section 164(1) of the Income-tax Act, 1961. In other words, the trustees are sought to be assessed in their representative capacity and not as a collective unit of assessment. Therefore, it cannot be said that the assessee has denied its liability to be assessed under the provisions of the Income-tax Act, 1961. This contention fails and cannot be entertained. From this point of view also the appeal was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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