Appeal against Income Tax Tribunal order disposed as assessee availed Direct Tax Vivad Se Vishwas Scheme benefits. Court granted liberty to restore appeal if department's decision under the scheme is unfavorable.
Tax Case Appeal disposed; liberty to restore appealed if department decision under Vivad Se Vishwas Act is unfavourable.
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 : 13.09.2021
CORAM :
THE HON'BLE MR. JUSTICE T.S. SIVAGNANAM
AND
THE HON'BLE MR. JUSTICE SATHI KUMAR SUKUMARA KURUP
Tax Case Appeal No.296 of 2016
Shri.L.K.Sudhish
The Assistant Commissioner of Income Tax, Central Circle – I[2] Chennai – 600 034. ... Respondent
Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Chennai Bench "B" dated 16.10.2015 passed in I.T.A.No.691/Mds/2013 for the AY 2001-02.
As against the order dated 23.08.2013 by the Office of the Income Tax Appellate Tribunal, 'B' Bench, Chennai in ITA.No.709, 710, 711, 712, 713 and 715/ MDS/2013 Assessment Year 2001-02, 02-03, 03-04, 04-05, 05-06 & 07-08 and as against the order dated 31.01.2013 by the Office of the Commissioner of Income Tax (Appeals)-I in ITA.No.355 to 361/08-09 Assessment Year 2001-2002 to 2007-08 and as against the order dated 31.12.2008 by the Office of the Assistant Commissioner of Income Tax Central Circle I (2), in PAN/GIR.No.AAWPS 0074J Assessment Year 2001-02.
For Appellant : Mr.B.Ramana Kumar &
Mr.M.Velmurugan
For Respondent : Mr.T.R. Senthil Kumar
Senior Standing Counsel and Ms.K.G. Usha Rani Standing Counsel
This appeal filed by the assessee under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity), is directed against the order dated 16.10.2015 passed by the Income Tax Appellate Tribunal, Chennai "B" Bench, ('the Tribunal' for brevity) in I.T.A.No.691/Mds/2013 for the assessment year 2001-02. The appeal has been admitted on 20.04.2016 on the https://hcservices.ecourts.gov.in/hcservices/ following substantial questions of law :
“1.Whether on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in applying the case of the Revenue confirming the 2.5% disallowances on the appellant's appeal where the grounds of appeal and relief sought have appreciable differences?
2.Whether on the facts and in the circumstances of the case, the Appellate Tribunal is right in confirming disallowance which was not out of any materials seized at the time of the search and that the original assessment under Section 143 was completed?
3.whether on the facts and in the circumstances of the case, the Appellate Tribunal is right in not considering that the Assessing Officer assumed extra jurisdictional powers in complicating the assessment and made the disallowances and the resultant interests?
4.Whether on the facts and in the circumstance of the case, the Appellant Tribunal is right in confirming disallowance where the same is already disallowed and on items that are not subject to deduction in the circumstance?
5.Whether on the facts and in the circumstance of the case, the Income Tax Appellate Tribunal is right in law in their interpretation on the calculation of interest under Ssections 234A, 234B and 234C read with Section 153A of the Income Tax Act, 1961 and its effect? And
6.Whether on the facts and in the circumstance of the case, the Appellate Tribunal is right in law in placing reliance on the facts and cases cited above in disallowing the appeal of the appellant?”
issued with Form-3 on 10.02.2021.
Sd/-
Deputy Registrar (CS)
Sub Assistant Registrar
jeni/mkn
To
Copy to
The Section Officer, Judicial Department, High Court, Madras.
+1cc to Mr.T.R.Senthil Kumar, Advocate, S.R.No.46605 +1cc to Mr.M.Velmurugan, Advocate, S.R.No.46816
Tax Case Appeal No.296 of 2016
SSN(CO) GN(15/09/2021) KKV/17/09/2021
2 provisions across 2 enactments
Shri. L.K. Sudhish
The Assistant Commissioner of Income Tax
T.S. Sivagnanam
Sathi Kumar Sukumara Kurup
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
