AAR kept that the particular matter in respect of your own characteristics out-of properties rendered beneath the contract or just around new taxability regarding receipts for the features didn’t mode part of any one of the fresh survey or observes. Therefore, including observes given ahead of the processing of the app you may never be a pub with respect to condition (i) of proviso so you’re able to area 245R(2) of Work, to help you entryway of the software(AY. 2016-17)
S. 246A : Attract – Administrator (Appeals) – Pendency out-of attention – Recovery regarding income tax – Advice are issued in order to facilitate the fresh fingertips regarding appeal and you may discipline facing healing of request up until fingertips from attention [S. 143(3), 144B, 156, 226, Art, 226]
With mention of the mandate out of term (2) of article 226 of your own Constitution, the fresh new Bombay Higher Judge got jurisdiction in order to captivate the new petitions
Enabling the brand new petition the latest Courtroom stored the fundamental issues for believe on focus till the Commissioner (Appeals) not as much as section 246A was indeed restricted mostly towards the introduction out-of unsecured finance and express resource included in the total income from new assessee, the latest judge led the newest expeditious disposal of your pending appeal shortly after providing a fair opportunity to the newest assessee, including a personal hearing in this case asked. Until including go out, the brand new Institution are restrained from recovering the newest consult pursuant with the research purchase below part 143(3) realize that have part 144B.
S. 246A: Appeal – Commissioner (Appeals) – Remain out of request – 20 % out-of demand was not reduced – Judge led in order to put-off the recuperation away from consult till convenience regarding brand new notice. [S.80P, 226]
Within the pendency of attract, the new Assessing Officer denied the latest assessee’s application to own stand of one’s request on the floor that the assessee did not afford the mandatory sum of 20 %. away from demand in advance of submitting the program having sit regarding demand.
S. 254(1) : Appellate Tribunal – Duties- Arrangements to own transitional liability with the get-off food concession/Family travel concession, silver jubilee prizes to help you group and on resettlement Costs – Distribution perhaps not thought – Number remanded so you can Tribunal [S. thirty-six, 37(1), 253]
Enabling the fresh focus new Judge stored your Tribunal hadn’t adverted for the distribution of assessee and purchase introduced of the Tribunal are liable to getting quashed. The issue try remitted for the Tribunal to afford the opportunity regarding reading to the events and to check out the submissions made from the her or him.(AY2008-09)
S. 255: Appellate Tribunal – Efforts off Tribunal – Tribunal don’t transfer case out-of Workbench shedding in this jurisdiction away from good type of High Courtroom so you’re able to Counter less than legislation of different Large Judge [S. 254(1), ITATR, 1963, R. 4. Ways, 226]
S. 245R : Get better rulings – Techniques – App – Find – Questions increased inside the application commonly pending before Money-Income tax Power – Issue of find is not club so you can app for it year – Application was admitted [S
An order dated approved by the newest President of Tribunal under signal cuatro of your Money-tax (Appellate Tribunal) Legislation, 1963 directing your appeals be moved from the Bangalore Counter of one’s Tribunal to be read and you may dependent on the fresh Mumbai Benches of the Tribunal in the Mumbai. On a writ petition contrary to the buy, a short objection was raised out of maintainability of your own petitions. The new Legal held your writ petition try maintainable due to the fact petitioner didn’t come with other statutory answer. Both were entirely more along with no nexus with each almost every other. That the sales old were wholly unsustainable in-law.(AY. 2005-06 so you’re able to 2008-09)