VITHALJI MADHAVJI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) -

(2.) THIS is a case stated, at the instance of the assessees, by the Income-tax Appellate Tribunal pursuant to section 21 of the Indian Excess Profits Tax Act, 1940 (hereinafter, called the Act) which incorporated in the Act the provisions of section 66 of the Indian Income-tax Act, 1922. Two questions of law are referred to the Court, namely

(3.) THE sole matter for determination is whether, in respect of a decision by the Excess Profits Tax Officer under section 10A, which ultimately may affect the amount of excess profits tax, any person aggrieved has solely a right of appeal direct to the appellate Tribunal under sub-section (3) of that section, or, in addition, he has a right of appeal to the Appellate Assistant Commissioner under Section 17(1) and from his decision a further right of appeal to the Appellate Tribunal under Section 19(2). Shortly, whether the Act has conferred concurrent rights of appeal in the instance above-mentioned. It is conceded that if there is a right of appeal under Section 17(1), it will follow that there is the further right of appeal under section 19 (2).