JAGANNATHRAM GANGARAM Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) We are not satisfied that the statements in the case referred are sufficient to enable us to determine the question raised thereby. We are, therefore, referring the case back to the Appellate Tribunal to make amendments thereto by such additions or alterations as this Court is going to indicate in this behalf by this order.

(2.) I would, in this connexion, refer to paragraph 9 of the Tribunal's statement. It reads:

(3.) The exception, taken by the Appellate Tribunal that this Court appears to attribute to itself the authority of an appellate Court over the decision of the Appellate Tribunal, is based upon misconception or misapprehension of law. I shall, in this context, invite reference to the reasons why this court was not satisfied (within the meaning of Sub-section (2) of Section 66 of the Act) with the correctness of the decision of the Appellate Tribunal. They have been embodied in paras. 12 and 13 of our decision, dated, 22nd March, 1950. The validity of the said reasons is reinforced by the following comments of the learned author (A. C. Sampath Iyengar) summarising the result of judicial pronouncements of this country as well as of England (p. 850, 3rd Edn., published in the year 1947):