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Report No. 58

Section 255(7) (New)-Judgments of Tribunals

6.36. At present, there is no provision in the Income-tax Act requiring the Appellate Tribunal to pronounce a judgment. Under section 256(1) of the Act, where there is a reference to the High Court, the Tribunal is required to draw up a statement case and refer it to the High Court. It has been emphasised more than once1 that the statement of case to be prepared by the Tribunal should contain an intelligible summary of the facts found by the Tribunal, the points raised by the parties, the authorities or statutory provisions relied upon for view taken by the Tribunal, and its own conclusions and findings of fact.

In view of the recommendation to substitute an appeal in place of reference, it now becomes imperative that the Tribunal should give a formal judgment in every case2. Under the Civil Procedure Code3, Court is required to give, in its judgment, a concise statement of the case, the points for determination, the decision thereon, and the reasons for such decision. This and other important provisions of that Code applicable to contents of judgments should now be extended to the Tribunal. We recommend the insertion of sub-section (7) in section 255 of the Income-tax Act for that purpose4.

1. L.B.A. Alladin v. Income-tax Commissioner, AIR 1968 SC 788 (794), para. 11.

2. See also para. 6.13, supra.

3. Order 20, Code of Civil Procedure, 1908.

4. See Appendix.

Structure and Jurisdiction of the Higher Judiciary Back

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