INCOME TAX APPELLATE TRIBUNAL HYDERABAD SPECIAL BENCH HYDERABAD Vs. DEPUTY COMMISSIONER OF INCOME TAX ASSTS III HYDERABAD A P

JUDGEMENT

(1.) LEAVE granted in all these petitions.

(2.) BY consent of learned advocates of parties the appeals are heard finally and are being disposed of by this common Judgment. These appeals are taken out by Income-tax Appellate Tribunal (referred to as 'the Appellate Tribunal') which is up in arms against the Income-tax Department. In a way these are unusual cases wherein the Tribunal has to voice a grievance against the Income-tax Department in connection with its functioning as such. A few relevant background facts are required to be noted at the outset to highlight the grievance of the appellant-Appellate Tribunal.

(3.) BY a later order dated 3/04/1995 however, Special Leave Petition Nos. 12054-56 of 1994 moved by the Income-tax Appellate Tribunal were delinked from other matters. That is how the asessee's Special Leave Petitions are now no longer a part of the present group and we are concerned, in the present proceedings, with the three appeals arising out of Special Leave Petitions Nos. 12054-56 of 1994 moved by the Income-tax Appellate Tribunal against the common order of the Division Bench of the High Court in the aforesaid three writ petitions. Consequently we will not be concerned, in these proceedings, with the question of construction of Section 115-J of the Income-tax Act and the merits of the decision of the High Court on this point. We will, therefore, only consider, in these proceedings the grievances voiced on behalf of the Appellate Tribunal by its learned counsel Shri Subba Rao.