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2018 (8) TMI 519 - HC - Income TaxDisallowance made under Section 36(1)(Va) read with Section 2(24)(x) - Employees' Contributions to ESIC paid by the assessee-Company beyond the due dates under ESIC Act - Held that:- The issue arising herein stands concluded against the Revenue and in favour of the respondent-Assessee by the decision of this Court in Commissioner of Income-Tax, (Central), Pune V/s. Ghatge Patil Transports Ltd. (2014 (10) TMI 402 - BOMBAY HIGH COURT). Claim of set-off of unabsorbed depreciation of assessment year 2000-01 beyond the period of 8 years - Held that:- SMS communication by Mr. Pinto to the Associate of this Court is contrary to the statement made on behalf of the Revenue yesterday by the learned Additional Solicitor General, assisted by Mr. Mohanty, learned advocate for the Revenue. Requesting an Advocate to put in a praecipe the facts which correctly records the reason for having the matters taken out of turn and being put on board, does not in any manner detract from dignity of an advocate. We are not sure, whether this indignation on the the part of the Advocate Mr. Pinto stems from not understanding our view or it is a made up indignation so as to accuse of us of pressurizing him to do an activity not expected of an Advocate. It appears to be in the second category as the SMS appears to give a completely different twist to the facts as stated to him by Associate. Our endeavor is only to ensure that the law is settled for the tax payers within the State of Maharashtra till the time the Apex Court takes a final view on the issue arising before us. Failing this, the Officers of the Revenue may arbitrarily decide which view of this Court it should follow and the justification would be (even in the absence of any distinguishing facts) the contradictory views of this Court. We have time and again reiterated that equality of treatment at the hands of law is an essential attribute of the Rule of Law, about which we as a State are justifiably proud..In the above view, for the aforesaid reasons we list the following appeals on board tomorrow i.e. on 3rd August, 2018
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