A writ petition filed by Honda Trading Corporation impugned ITAT's dismissal of a miscellaneous application seeking clarification/directions. The Court held Section 254(2) does not cover such prayers and dismissed the writ petition.
The writ petition was dismissed with no consequential relief.
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.
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HONDA TRADING CORPORATION INDIA PRIVATE LIMITED ..... Petitioner
Through: Mr. Nageswar Rao, Mr. Aman Rewaria, Mr. Parth and Ms. Viyushti Rawat, Advs.
versus
ASSISTANT COMMISSIONER OF INCOME-TAX & ORS.
..... Respondents Through: Mr. Abhishek Maratha, SSC along with Mr. Parth Semwal, JSC and Ms. Nupur Sharma, Adv.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
O R D E R % 04.04.2024
“Our Submission
As can be noticed from the above, authorities misinterpreted/sat in judgement over the directions issued by this Hon’ble Tribunal vide order dated 8.03.2013 and unjustly denied the fruits of litigation.
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/04/2024 at 12:10:10
By present application we respectfully request for appropriate clarification/directions to give effect to Hon’ble Tribunal’s order, after giving suitable opportunity of being heard. The Applicant also states and confirms that it has not filed any Miscellaneous Application under section 254(2) earlier before the Hon’ble Tribunal against the subject order.
Prayed accordingly.”
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J.
APRIL 04, 2024 RW
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/04/2024 at 12:10:10
3 issues framed by the court
Whether the ITAT has jurisdiction to grant clarification or directions under Section 254(2) of the Income Tax Act, 1961 to give effect to its earlier order.
Whether the High Court can interfere with the dismissal of a miscellaneous application in tax proceedings.
Interpretation of the scope of Section 254(2) of the Income Tax Act, 1961.
1 provisions across 1 enactments
Honda Trading Corporation India Private Limited
Assistant Commissioner of Income-Tax
Yashwant Varma
Purushaindra Kumar Kaurav
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
