Home Case Index All Cases Income Tax Income Tax + SCH Income Tax - 2022 (10) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (10) TMI 364 - SCH - Income TaxOrder passed by President, Income Tax Appellate Tribunal (ITAT) to constitute a special Bench to decide the appeal preferred in the case of the respondents - SLP preferred against the impugned judgment and order passed by the High Court of Judicature by which the High Court has set aside the Order passed by Income Tax Appellate Tribunal (ITAT) - as submitted that the issue touches the jurisdiction and/or authority of the President to constitute a special Bench in exercise of the powers under Section 255(3) of the Income Tax Act, 1961 HELD THAT:- As the appeal which was to be heard by the Special Bench has already been now decided and disposed of by the ITAT, Hyderabad and, as such, the present Special Leave Petition has become infructuous and/or academic. Therefore, without expressing anything on merits on the legality and validity of the impugned judgment and order passed by the High Court and the powers of the President to constitute a Special Bench in exercise of powers under Section 255(3) of the Income Tax Act and keeping the question of law open, we dispose of the present Special Leave Petition as having become academic. However, the strictures passed against the Vice- President, ITAT in the impugned judgment and order are expunged.Special Leave Petition stands disposed of accordingly.
|