COMMISSIONER OF INCOME TAX Vs. MOHAN LAL MELIWAL

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal has referred the following question of law arising out of its order dated August 30, 1979, in respect of the assessment years 1967-68, 1968-69 and 1972-73 under Section 256(2) of the Income-tax Act, 1961 :

(2.) THE brief facts of the case are that in respect of the assessment years 1967-68 and 1968-69, the assessee filed returns disclosing the total income at Rs. 13,861 and at Rs. 16,774, respectively. According to the Income-tax Officer, income from liquor business for both the years and income from annuity and share income from Mohanlal Gopilal and M. S. Kota for the assessment year 1968-69 had escaped assessment and, therefore, he issued notices under Section 148 of the Income-tax Act.

(3.) ANOTHER dispute which was raised by learned counsel for the assessee is that the Judicial Member has passed an order even on the merits and found that no offence has been committed and, therefore, the matter could not be sent back to the Tribunal. We are afraid the order passed by the Tribunal cannot be said to be the judgment by the Tribunal in accordance with the provisions of Section 254/255 of the Income-tax Act. The judgment has to be given by both the members and if one of the members has not given the judgment, it cannot be considered to be an order passed in accordance with the provisions of Section 254/255.