Income tax appeals against Income Tax Appellate Tribunal rectification orders were treated as disposed of as redundant, since appeals against the original Tribunal order had already been admitted in related matters.
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.
Page No.# 1/3
GAHC010045112023
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : ITA/3/2024
WILLIAMSON FINANCIAL SERVICE LIMITED
A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 AND HAVING ITS REGISTERED OFFICE SITUATED AT EXPORT PROMOTION INDUSTRIAL PARK, PLOT NO. 1, AMINGAON NORTH, GUWAHATI, KAMRUP, ASSAM- 781031
VERSUS
1.COMMISSIONER OF INCOME TAX AND ANR. GUWAHATI- 2, GUWAHATI, AAYAKAR BHAWAN, CHRISTIAN BASTI, G.S. ROAD, GUWAHATI- 781005.
2:THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- III, GUWAHATI, AAYAKAR BHAWAN CHRISTIAN BASTI, G.S. ROAD, GUWAHATI- 781005
Linked Case : ITA/9/2024
WILLIAMSON FINANCIAL SERVICE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE SITUATED AT EXPORT PROMOTION INDUSTRIAL PARK, PLOT NO. 1, AMINGAON NORTH GUWAHATI KAMRUP, ASSAM- 781031.
VERSUS
2:THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- III, GUWAHATI, AAYAKAR BHAWAN CHRISTIAN BASTI, G.S. ROAD, GUWAHATI- 781005.
Page No.# 2/3
Linked Case : ITA/5/2024
WILLIAMSON FINANCIAL SERVICE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE SITUATED AT EXPORT PROMOTION INDUSTRIAL PARK, PLOT NO. 1, AMINGAON NORTH GUWAHATI KAMRUP, ASSAM- 781031
VERSUS
2:THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- III, GUWAHATI, AAYAKAR BHAWAN CHRISTIAN BASTI, G.S. ROAD, GUWAHATI- 781005.
Linked Case : ITA/8/2024
WILLIAMSON FINANCIAL SERVICE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE SITUATED AT EXPORT PROMOTION INDUSTRIAL PARK, PLOT NO. 1, AMINGAON, NORTH GUWAHATI KAMRUP, ASSAM- 781031.
VERSUS
2:THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- III, GUWAHATI, AAYAKAR BHAWAN CHRISTIAN BASTI, G.S. ROAD, GUWAHATI- 781005.
For the Appellant(s) : Mr. R.K. Murarka, Senior Advocate assisted by Mr. A.K. Dey and Mr. N.S. Saini, Advocate.
For the Respondent(s) : Mr. S. Chetia, Senior Standing Counsel, Income Tax Department. : Mr. J.P. More, Advocate.
Page No.# 3/3
– BEFORE – HON’BLE THE CHIEF JUSTICE MR. VIJAY BISHNOI HON’BLE MR. JUSTICE SUMAN SHYAM
09.02.2024
In view of the order passed by this Court today (i.e. 09.02.2024) in ITA Nos.4/2024, 6/2024, 7/2024 and 2/2024, we are of the view that the present appeals preferred against the order dated 02.01.2023 passed by the Income Tax Appellate Tribunal, Gauhati Bench in M.A. Nos.2 to 4/GTY/2022 and M.A. No.5/GTY/2022 seeking rectification of the original order dated 06.07.2022 passed in ITA Nos.154 to 156/GTY/2019 and ITA No.159/GTY/2019 are redundant in view of the appeals preferred against the original order have already been admitted and therefore, the same be treated as disposed of for all purposes.
JUDGE CHIEF JUSTICE
Comparing Assistant
1 issue framed by the court
Whether appeals against ITAT rectification orders remain necessary when appeals against the original assessment order are already admitted?
Williamson Financial Service Limited
Commissioner of Income Tax, Guwahati-2
Deputy Commissioner of Income Tax, Circle-III, Guwahati
Vijay Bishnoi
Suman Shyam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
