Income Tax Appeal v. Hindustan Zinc Ltd. , Udaipur

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 33 of 2008 V/S HINDUSTAN ZINC LTD. , UDAIPUR Mr. KK BISSA, for the appellant / petitioner Date of Order : 25.2.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI SANGEET LODHA,J. ----- Heard learned counsel for the petitioner. The only ground given is that in view of theamended provision of Section 251(1)(a) the learnedCommissioner Income Tax had no power to remand back thematter to the assessing officer. We have considered the submission, and find thatthe provisions of Section 251(1)(a) have undergone a changetaking away the power of remand, and the amendment has beenmade effective from 1.6.2001. A look at the order of thelearned Commissioner shows that the appeal was institutedbefore him way back on 25.4.2001. Obviously, therefore, thesubsequent amendment could not have the effect of adverselyaffecting the appeal of the assessee which was alreadypending on the date of coming into force of the amended provision. In that view of the matter, we do not find anyforce in the appeal. The same is, therefore, dismissed. ( SANGEET LODHA ),J. ( N P GUPTA ),J. /sushil/