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 Versus The State Bank of India

2015 (9) TMI 141 - ANDHRA PRADESH HIGH COURT

Miscellaneous Application seeking to recall the order - whether the order of the ITAT is correct in law in rejecting the miscellaneous application filed by the Department holding that it is barred by limitation? - Tribunal, while dismissing it held that the Department could not prosecute the same without obtaining sanction from the Committee on Disputes (C.O.D) of the Central Government which was held to be mandatory at the relevant point of time - Held that:- there is a total lapse on the part .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

into consideration by the Tribunal while refusing to recall the order dated 30.09.2010. Hence, we do not find any infirmity in the order passed by the Tribunal to interfere with. Even assuming for arguments sake, it is only on account of the law declared by the Apex Court in Electronics Corp. of India v. Union of India & Ors (2011 (2) TMI 3 - Supreme Court), dispensing with the requirement of obtaining C.O.D. is taken as starting point, the application made is belated. Further, even on the grou .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ty the Act) arises out of the Order dated 13.08.2014 in M.A.No. 86/Hyd/2014 in I.T.A.No. 793/Hyd/2007 passed by the Income-Tax Appellate Tribunal, Hyderabad Bench B, Hyderabad (for short the Tribunal). The issue involved in the present appeal relates to the assessment year 2001-2002. Against the orders of the Commissioner of Income-tax, both the Department and the assessee filed appeals in I.T.T.A.No. 793/HYD/2007 and I.T.A.No. 792/HYD/2007 respectively before the Tribunal. So far as the Departm .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

as, the assessees appeal was allowed by the Tribunal on 30.09.2010. Thereafter, the appellant filed Miscellaneous Application which is numbered as M.A. No. 86/Hyd/2014 on 24.01.2014 seeking to recall the order dated 30.09.2010 made in I.T.A.No. 793/HYD/2007 and the Tribunal dismissed it by order dated 13.08.2014. Questioning this order, the present appeal is filed raising the following substantial question of law said to be arising from the order of the Tribunal for adjudication: In the facts an .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

istence only after the decision of the Honble Supreme Court in the case of ECIL vs. Union of India reported in 332 ITR 58 (SC) dated 17.02.2011? Heard Sri B.Narasimha Sarma, learned Standing Counsel for the Income Tax appearing for the appellant and perused the material placed on record. It is an admitted fact that even when the matter was taken up by the Tribunal for hearing or even on the date of pronouncement of the order by the Tribunal on 30.09.2010 or even thereafter, no application was ma .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

supra) in Civil appeal No. 1883 of 2011. Admittedly, no application was made. The present Miscellaneous Application came to be filed by the appellant on noticing the judgment dated 17.02.2011 of the Apex Court (supra) wherein the Apex Court had recalled its earlier order seeking clearance from the C.O.D. and thereby giving liberty to all the Government Departments to approach the higher forums and exercise the right of appeal in accordance with the respective statues. Though this judgment is dat .....

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