Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2023 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (5) TMI 1116 - HC - Income TaxAssessment order based on an earlier assessment order passed in an entity going by the name ‘Caruna Bal Vikas’ [ CBV] - The contention being that AO in passing the impugned assessment order has extracted only a part of the reassessment order passed in the case of CBV - petitioner, says that the reassessment order as it stands today, is intact, although CBV has preferred an appeal qua the same - HELD THAT:- As the petitioner is entitled to seek a direction that while disposing of the appeal, respondent no. 2 should consider the entirety of the reassessment order passed in the matter concerning CBV, and the judgments that the petitioner has relied upon. One of the judgments as adverted to, in this context, has been passed in the matter of Director of Income Tax vs. Society for Development Alternatives [2012 (1) TMI 77 - DELHI HIGH COURT]. We are inclined to dispose of the writ petition with the following directions: Respondent no. 2 will dispose of all pending appeal at the earliest, though not later than three (3) months from the date of receipt of a copy of the judgment. While adjudicating the appeal, respondent no. 2 will take into account the entirety of the reassessment order dated 31.12.2016 passed in the case of CBV and the judgments on the issue concerning restricted grant. We may note that the source of the grant is an organization going by the name Compassion International (CI). Mr Jebraj says that CI channeled the grant to CBV, which, in turn, gave a restricted grant to the petitioner. These are the aspects that respondent no. 2 will deal with while adjudicating the pending appeal.
|