Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Commissioner of Income Tax-4 Versus M/s. Hindustan Organics Chemicals Ltd.

2015 (7) TMI 369 - BOMBAY HIGH COURT

Appeal to high court - Earlier year appeal being dismissed for non-removal of office objections by the counsel - Held that:- We feel that the officers of revenue should keep track of the appeals/petitions to which they are parties before this Court till the proceedings are finally disposed of and also adopt measures to ensure that the law is equally applied across all assessees. While we are at this, we would also like to draw attention to the fact that we have noticed that many appeals are bein .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on record the steps being taken to ensure that the officers of the revenue concerned with the issue in Court would keep themselves involved in the proceedings till such time this Court finally disposes of the appeal/writ as the case may be. Besides, also point out the steps being taken to ensure that law is equally applied. In case no affidavit is filed before the next date, the Chief Commissioner of Income Tax should personally remain present and explain the steps being taken at their end. - Ad .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

bunal has followed its decision in the respondent-assessee's own case for the assessment year 2007-08. When the matter appeared for admission, we asked Mr.Malhotra, learned counsel appearing for the revenue whether the revenue has filed any appeal from the order of the Tribunal for the assessment year 2007-08 or it has accepted it. At that stage, i.e. on 10 June 2015, as the appeal was being adjourned, Mr.Malhotra stated that the appeal of the revenue for the assessment year 2007-08 was dism .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

at the Assessing Officer concerned was not aware of the same. Only on the direction of this Court on 10 June 2015 became aware of its dismissal. The affidavit further states that, on perusal of the record there is nothing to indicate that his office was informed about the appeal being dismissed for nonremoval of office objections by the counsel. 4. We find that in the appeal memo filed in this Court, there is an endorsement on page No.9, which reads as under: Remark: Please incorporate the prese .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

who have signed the appeal memo had made necessary enquiries before filing this appeal, they would have learnt of the status of the appeal at the very latest by 17 May 2013 when the appeal was filed. Incidentally, the affidavit does not offer any explanation with regard to the Assessment Year 2006-07. This nonfiling of appeals and letting it get dismissed in one assessment year or in case of another assessee and seeking to pursue it in another year or in case of another assessee, leaves a lurki .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version