This order dismisses an income tax application where the petitioner challenged the Tribunal's rejection of their application based on retrospective withdrawal of an institution's deduction approval. The court declined to entertain the matter.
The Income Tax Application stands dismissed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPLICATION NO.207 OF 2002
The Commissioner of Income Tax,
Mumbai City-V, Mumbai .. Petitioner
V/s
Bharat Pulverising Mills Pvt.Ltd. .. Respondents
Mr.B.M.Chatterji with Mrs.P.P.Bhosale for the
Petitioner.
CORAM : DR.S.RADHAKRISHNAN&
J.P.DEVADHAR, JJ.
DATE : 13th February, 2007.
P.C.:
1. Heard the learned Counsel for the
Applicant-Petitioner. In this Application, the
following substantial question of law is sought to be
raised:-
"Whether on the facts and in the circumstances of
the case, the Tribunal was right in law in
cancelling the order passed by the Assessing Office
u/s.147(b) of the I.T.Act?
2. It appears that the assessment was completed by
allowing the deduction under section 35(1)(ii) for the
contribution made to an institution named K.N.Scientific
Research Center which was duly approved by a
notification. Subsequently such an approval was
withdrawn retrospectively w.e.f.17th January, 1980 by a
notification dated 2nd January, 1986. On the basis of
that subsequent withdrawal, the assessments were
reopened by resorting to section 147(b) and in
reassessment, the deduction earlier allowed under
Section 35(1)(ii) was withdrawn. Finally, the Income
Tax Appellate Tribunal relying upon the judgment of our
High Court in the case of Seksaria Biswan Sugar Factory
Limited V/s.IAC - 184 ITR 123, rejected the application.
Challenging the said order of the Tribunal, the present
Application has been filed. Now, we notice that there
is another judgment of our High Court in the case of
National Leather Cloth Manufacturing Company
V/s.I.C.A.R. - (2000) 241 ITR 482 which also squarely
covers the issue.
3. In view thereof, we are not inclined to entertain
the Application. Application stands dismissed.
(J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.)
2 issues framed by the court
Whether the Tribunal was right in law in cancelling the order passed by the Assessing Office u/s. 147(b) of the I.T. Act given subsequent withdrawal of approval. [189 chars]
Whether the High Court judgments in Seksaria Biswan Sugar Factory Ltd. and National Leather Cloth Manufacturing Co. cover the issue. [139 chars]
Colour shows how this judgement treated each authority
Seksaria Biswan Sugar Factory Limited v. IACReferred¶19
Seksaria Biswan Sugar Factory Limited V/s.IAC - 184 ITR 123
National Leather Cloth Manufacturing Company v. I.C.A.R.Referred¶19
National Leather Cloth Manufacturing Company V/s.I.C.A.R. - (2000) 241 ITR 482
2 provisions across 1 enactments
The Commissioner of Income Tax, Mumbai City-V
Bharat Pulverising Mills Pvt.Ltd.
DR. S. RADHAKRISHNAN
J.P. DEVADHAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court