Supreme Court · 1969 INSC 56 · Decided 24 February 1969
Commissioner of Income Tax, Madras v. S. Chenniappa Mudaliar, Madurai
- Court
- Supreme Court of India
- Citation
- 1969 INSC 56 · [1969] 3 S.C.R. 818
- Case number
- CIVIL APPEAL No. 1015/1968
- Decided
- 24 February 1969
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 33(4), 33, 10(5A)
Headnote
Income Tax Act 1922, section 33(4)-Appellate Tribunal Rules !946; Rule 24-lf Appellate Tribunal has powers to dismiss appeal for default in appearance-Whether Tribunal bound to pass orders on merits-If rule 24 ultra vires section 33(4). B The respondent's appeal against an order of assessment was the -.after appealed to C the Appellate Tribunal. The Tribunal, after having granted some adjourn­ ments, dismissed the appeal for default in appearance Qn a day fixed for the hearing, purporting to do so under rule 24 of the Appellate Tribunal Rules, 1946. The Hi~h Court directed the
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