The High Court disposed of a Tax Case Appeal filed under Section 260A. It directed the assessing authority to complete a fresh assessment within six months following a Tribunal remand, granting the assessee the right to rely on cited case law.
Fixed six months for fresh assessment order; allowed assessee to rely on cited judgment.
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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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 19-12-2018
CORAM
THE HON'BLE DR.JUSTICE VINEET KOTHARI
AND
THE HON'BLE DR.JUSTICE ANITA SUMANTH
Tax Case Appeal No.959 of 2008
M/s.Ucal Machine Tools Ltd. ... Appellant
-vs-
The Commissioner of Income Tax,
Chennai. ... Respondent
Tax Case Appeal is filed under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, Chennai Bench 'C', dated 30.11.2007, passed in ITA No.1957/Mds/2006.
For appellant : Mr.R.Kumar
For respondent : Mr.M.Swaminathan, Senior Standing Counsel.
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JUDGMENT
[Judgement of the Court was delivered by Dr.Vineet Kothari,J.]
Learned counsel for the revenue has pointed out that by the order of the learned Tribunal, out of which the present appeal has been filed by the assessee under Section 260A of the Income Tax Act,1961, the matter was only remanded back to the assessing authority for the Assessment Year 2003-2004. He has also brought it to the notice that for the previous Assessment Year 2002-2003, already, the matter stood remanded to the assessing authority, but, it appears, in pursuance of remand by the learned Tribunal, fresh assessment has not been made by the assessing authority so far. He, therefore, submits that a time frame may be fixed for the assessing authority to pass an order in pursuance of the remand order of the learned Tribunal.
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of this appeal with a direction to the learned assessing authority to pass fresh assessment order in view of the remand order of the learned Tribunal within a time frame of six months from today, after giving an opportunity of hearing to the assessee. The assessee will be free to rely upon the judgment,
that is cited before us, before the assessing authority as well. No costs.
(V.K.,J.) (A.S.M.,J.)
19-12-2018
Index : Yes/No
Internet : Yes/No
Speaking / Non-speaking Order
dixit
To
1.Income Tax Appellate Tribunal,
Chennai Bench 'C'.
2.The Commissioner of Income Tax,
Chennai.
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DR.VINEET KOTHARI, J. and DR.ANITA SUMANTH, J.
dixit
T.C.A.No.959 OF 2008
19-12-2018
2 issues framed by the court
Whether a time frame should be fixed for the assessing authority to pass a fresh assessment order pursuant to a Tribunal remand.
Whether the assessee can rely on cited judgments during the fresh assessment proceedings.
Colour shows how this judgement treated each authority
_Commissioner of Income Tax_ v _Hindustan Lever Limited, Chennai_ (2014) 42 taxman 132Relied on¶16
2 provisions across 2 enactments
M/s. Ucal Machine Tools Ltd.
The Commissioner of Income Tax, Chennai
Vineet Kothari
Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
