The High Court dismissed the appeal against an Income Tax Tribunal order relying solely on Circular No.21/2015 without adjudicating the substantial questions of law raised regarding Sushila Rani and Kar Vivad Samadhan Scheme validity.
Appeal dismissed on basis of Circular No.21/2015 without going into questions of law. No costs awarded.
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 Madras
Dated : 02.2.2016
Coram :
The Honourable Mr.Justice V.RAMASUBRAMANIAN
and
The Honourable Mr.Justice N.KIRUBAKARAN
T.C.A.No.707 of 2007
The Commissioner of Income Tax, Salem.
...Appellant
Vs
M/s.Ramachandra Hatcheries, Salem-6.
...Respondent
APPEAL under Section 260-A of the Income Tax Act against the order dated 24.2.2006 made in I.T.A.No.149/Mds/2001 on the file of the Income
Tax Appellate Tribunal 'D' Bench, Chennai.
For Appellant : Mr.J.Narayanaswamy For Respondent : Mr.R.Thiagarajan, SC for M/s.M.Muthappan
JUDGMENT WAS DELIVERED BY V.RAMASUBRAMANIAN,J
This appeal was admitted on 10.7.2007 on the following substantial questions of law :
"(i) Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in applying the ratio of the Supreme Court judgment in Sushila Rani Vs. Commissioner of Income Tax [(2002) 253 ITR 775], when there are no reopening of assessment in this case ? and
(2)
V.RAMASUBRAMANIAN,J AND N.KIRUBAKARAN,J
RS (ii) Whether the Kar Vivad Samadhan
Scheme declaration filed after the order was passed by the Commissioner of Income Tax (Appeals) and no appeal was pending before the Authorities is valid in law ?"
02.2.2016
Internet : Yes
To
The Income Tax Appellate Tribunal, 'D' Bench, Chennai.
T.C.A.No.707 of 2007
2 issues framed by the court
Whether the Income Tax Appellate Tribunal was right in applying the ratio of Sushila Rani judgment where there was no reopening of assessment?
Whether the Kar Vivad Samadhan Scheme declaration filed after the order of the Commissioner of Income Tax (Appeals) and with no pending appeal is valid in law?
Colour shows how this judgement treated each authority
Sushila Rani Vs. Commissioner of Income Tax [(2002) 253 ITR 775]Referred¶18
2 provisions across 2 enactments
Commissioner of Income Tax, Salem
M/s.Ramachandra Hatcheries, Salem-6
V.RAMASUBRAMANIAN
N.KIRUBAKARAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
