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Hinduja Global Solutions Ltd. Versus Union of India, Through The Secretary And Others

2015 (8) TMI 52 - BOMBAY HIGH COURT

Disallowance made on account of claim for deduction under Section 10A - Held that:- This very issue was covered in favour of the Petitioner by the decision of the Tribunal for A.Y. 2005-2006 in the Petitioner's own case. The departmental representative before the Tribunal also accepted the position. Inspite of the agreed position between the parties, the Tribunal by the impugned order yet remands this very issue to the Assessing Officer for fresh examination/determination.

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s we are constrained to exercise our extraordinary jurisdiction and set aside the impugned order of the Tribunal dated 4 March 2015 and restore it to the Tribunal for fresh consideration and disposal on merits, after addressing itself to it's earlier order passed for the A.Y 2005-2006 in respect of the Petitioners on merits - Writ Petition No. 1451 of 2015 - Dated:- 16-7-2015 - M. S. Sanklecha And N. M. Jamdar, JJ. For the Appellants : Mr Farrokh Irani, Mr Paras S Savla, Mr Harsh R Shah For the .....

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normally we would not entertain a writ filed from an order of the Tribunal under the Act in view of an alternative remedy by way of an appeal being available under the Act. However, we are constrained to exercise our extraordinary jurisdiction in view of the manner in which the impugned order has been passed by the Tribunal. 4. The issue before the Tribunal was regarding disallowance made on account of claim for deduction under Section 10A of the Act. This very issue was covered in favour of the .....

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nt year. The Tribunal should not completely disregard its earlier order without some reason. This is the minimum expected of any quasi-judicial / judicial authority. If the Tribunal has failed to perform it's basic judicial functions in such arbitrary manner, the approach of the Tribunal must be corrected, so as to ensure that such lapses do not occur again. 5. The Petitioner has informed us that the appeal for the subsequent Assessment year i.e. A.Y. 2007-2008 is scheduled to come up before .....

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