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The Commissioner of Income Tax-10 Versus M/s Reliance Silicones (I) Ltd

2015 (12) TMI 1509 - BOMBAY HIGH COURT

Maintainability of appeal under Section 260A - whether the Tribunal was right in rejecting the reference application filed by the department, though as per rule 45 of Appellate Tribunal Rule 1962, the tribunal may send the statement to the High Court without annexures? - Held that:- The impugned order has not been passed in appeal by the Tribunal but consequent to the order of this Court dated 2nd February, 1999 allowing the Revenue's application under Section 256(2) of the Act. Therefore, the i .....

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er passed by this Court thereunder are in the exercise of its advisory jurisdiction. Therefore, any grievance of the parties in respect of the Tribunal, not complying with the order of this Court for whatever reason could not be remedied by an Appeal under Section 260A of the Act. Thus Appeal as filed from the impugned order is not maintainable under Section 260A of the Act. - Income Tax Appeal No. 1861, 1864 of 2013 - Dated:- 21-12-2015 - M. S. Sanklecha And G. S. Kulkarni, JJ. For the Appellan .....

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necessary annexures to final statement of case to be forwarded to this Court was not forthcoming for over five years. However, the impugned order granted liberty to the Revenue to revive its application as and when it procures the necessary annexures. 3. The Revenue has posed the following questions of law for our consideration: - (a) Whether on the facts and in the circumstance of the case and in law, the Tribunal was right in rejecting the reference application filed by the department, though .....

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ed by the Revenue for over a period of five years, the Tribunal was unable to refer question of law for consideration of this Court. Accordingly, by the impugned order, the Tribunal rejected the reference application filed by the Revenue. However, liberty was granted to the Revenue to seek revival of the same as and when necessary annexures are procured by the Revenue; (c) The grievance of the Revenue is that in terms of Rule 45 of the Appellate Tribunal Rule 1962, it is not mandatory upon the T .....

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