Judgment Search Results Home > Cases Phrase: pass such orders as the tribunal thinks fit Court: income tax appellate tribunal itat chandigarh Page 1 of about 48 results (0.190 seconds)

Smt. Neena Syal Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (1999)70ITD62(Chd.)

..... 2 of the taxation laws (part b) (removal of difficulties) order, 1950, and remand the case to the ito.it further observed that the words 'pass such order as the tribunal thinks fit' include all the powers (except possibly the power of enhancement) which are conferred on the aac by s. 31. ..... 254, which confers appellate jurisdiction on the tribunal, clearly lays down that the tribunal, in disposing of an appeal, may pass such orders thereon as it things fit. ..... cit (1982) 137 itr 415 (gau), wherein while construing the expression 'such orders thereon as it thinks fit', it was observed that the word 'thereon' is a serious constriction on the exercise of the power by the tribunal and that it can decide only the points or grounds raised before it whereas the it authorities can travel beyond the grounds and consider the entire assessment and that the tribunal has no power of enhancement of any penalty or assessment nor can it remand a case with the object of such enhancement. ..... 18 of the it (appellate tribunal) rules, 1963, wherein it is specified that if the respondent proposes to refer or rely upon any document or statement or other papers on the file by or referred to in the assessment or appellate orders, he may submit a paper book in duplicate containing such papers duly indexed, etc.30. .....

Paras Cold Storage and Ice Factory Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (2003)84ITD108(Chd.)

..... a perusal of section 254 shows that under sub-section (1) of section 254, appellate tribunal, after hearing the parties, passed such orders as it thinks fit.11.1 sub-section (2) of section 254 empowers the appellate tribunal to amend any order passed by it under sub-section (1) of section with a view to rectify any mistake apparent from record. ..... (supra) hon'ble jurisdictional high court of punjab & haryana observed: a perusal of section 254 of income-tax act, 1961 that under sub-section (1) of section 254 the appellate tribunal can, after hearing the parties to the appeal, pass such orders as it thinks fit. ..... of the appellate tribunal to recall the judgment already passed - some issues raised by the appellant not considered by itat while passing that judgment - whether it will tantamount to review which power is not vested in the tribunal - held, no - recalling an order for correcting an apparent mistake in procedural aspect cannot be equated with review -where a tribunal fails to notice a question raised before it inadvertantly under any misapprehension, correcting such error by recalling the order for deciding such question, which goes to the root of the matter, appropriately falls in such category of procedural mistake which the tribunal .....

Balak Ram Vs. Ito, Bilaspur

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (2006)5SOT540(Chd.)

..... as far as the contention is that this issue of satisfaction has been raised for the first time before the tribunal, we are of the view that it is as legal issue and it can be raised at any time because under section 254 of the act, the appellate tribunal after giving both the parties to the appeal an opportunity of being heard, can pass such orders thereon as it thinks fit. ..... ) are distinguishable being on different facts specially in the light of the decision of the hon'ble apex court which we have discussed in the preceding paras.in view of these facts, the penalty so imposed deserves to be deleted.the order of the learned commissioner (appeals) in both the appeals is reversed. ..... it was also contended that the issue of recording of satisfaction was not raised earlier, nor any application has been preferred, no permission has been sought from the tribunal, so, it was argued that assessee could not be allowed to raise this issue for the first time to which the learned counsel replied upon the decision in the case of cit v. ..... the power of the tribunal in dealing with appeals is expressed in the widest possible terms as was held by the hon'ble supreme court in the case of national thermal power co ..... the assessee has preferred these appeals challenging the order of the learned commissioner (appeals) dated 2-9-2003 on the ground that the learned commissioner (appeals) erred in law in sustaining the penalty which deserved to be deleted being untenable.the assessee declared an income of rs .....

Paras Rice Mills Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (2004)90TTJ(Chd.)789

..... mahalakshmi textile mills (1967) 66 itr 710 (sc) in one of the passages to which we have made reference, the supreme court has understood the tribunal's appellate jurisdiction as jurisdiction to pass 'such orders on the appeal as it thinks fit', without adding any gloss of their own to the expression. ..... the statutory provision in section 33(4) of the 1922 act and section 254 of the 1961 act which confers appellate jurisdiction on the tribunal clearly lays down that the tribunal, in disposing of an appeal, may pasa such orders thereon as it thinks fit.excepting that the expression 'subject-matter' has taken the fancy of many learned and eminent judges, that is an expression which is not employed by the provision conferring the jurisdiction in the tribunal.indeed in cit v ..... but where the tribunal is only required to consider the question of law arising from facts which are on record in the assessment proceedings, there is no reason why such a question should not be allowed to be raised when it is necessary to consider that question in order to correctly assess the tax liability of an assessee ..... in a number of decisions, the tribunal has passed order and entertained grounds of appeal that the acquisition proceedings were illegal, as there was no reason to believe in compliance with the conditions as laid down under section 269c ..... framed under section 158bc(c) is merely an order passed by the assessing officer determining undisclosed income and tax payable on the basis of such income. .....

Avon Cycles (P) Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (1994)48TTJ(Chd.)249

..... after tracing the history of this sum and the grounds that led to its allowance by the cit, the observation at the end of the paragraph held that while the cit(a) was on one hand following the order of the tribunal and allowing the claim, on the other hand was superseding the very judgment of the tribunal by saying that the amount should be considered under s. ..... i do not, therefore, see any contradiction in the order passed by the cit because seen in the light of the judgment of the tribunal for the immediately assessment year on this point, the observations by the cit are totally in accord with those observations. ..... no expenditure on electric fittings had been debited by the assessee-company in the building account.according to the learned assessing officer, since electric fittings were not such as will run plant and machinery installed by the assessee-company but were meant for providing light in the building newly constructed by the assessee-company, the assessee was considered not entitled to investment allowance on these electric installations.it was further observed that these electric fittings did not contribute to the production of articles made by the assessee-company. ..... i do not think much assistance can be had from that decision to the facts before me. .....

Avon Cycles Pvt. Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (1993)47ITD23(Chd.)

..... i do not, therefore, see any contradiction in the order passed by the commissioner of income-tax because, seen in the light of the judgment of the tribunal for the immediate assessment year on this point, the observations by the commissioner of income-tax are totally in accord with those observations. ..... vide page 19 of the assessment order, the assessee's claim for extra shift allowance on pipeline fittings was disallowed by the learned inspecting assistant commissioner (appeals), in view of the provisions of item (6) at page 35 of taxmann's direct taxes ready reckoner 1984-85, dealing with rates of depreciation. ..... i do not think that that is the view of the legislature.the word "pipelines" used in item (6) after the expression "hydraulic works" must mean only hydraulic pipelines, just like hydraulic sluices.the conjunction "and" used after the word "pipelines" and before the word "sluices" strongly suggests that both pipelines and sluices must be such as to have something to do with or related to hydraulic works.if pipelines become a part of the machinery as in this case, they cannot be said to be pipelines used in item no. ..... it is considered proper and in the fitness of things that the issue should travel back to the file of the learned commissioner of income-tax (appeals) for decision afresh, after collecting the material and keeping in view the relevant circulars and finding of the special bench of the income-tax appellate tribunal. .....

Sangrur Vanaspati Mills Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (2002)80ITD143(Chd.)

..... the eight appeals filed by the assessee and cancel the order passed by the cit under section 263.as there is a difference of opinion between the members of the bench who heard these appeals, the following point of difference is referred to the hon'ble president, tribunal, for the opinion of the tm : "whether, on the facts and in the circumstances of the case, the view of the jm that the order of the cit under section 263 cancelling the orders passed by the ao dropping the penalty proceedings under sections 271(1)(c) and 273(2)(aa) for the asst ..... the cit may call for and examine the record of any proceeding under this act, and if he considers that any order passed therein by the ao is erroneous insofar as it is prejudicial to the interests of the revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the ..... the proceedings of penalty under section 273(2)(aa) of the act, the contentions were the same as taken up by the learned cit.ludhiana that the assessee himself has surrendered the amount on the basis that said amount was concealed income and that led to inference that assessee was fully aware about the concealed income and estimate filed for advance-tax cannot be taken as true and it was fit case for levy of penalty and the ao wrongly dropped the .....

Dy. Cit Vs. Shreyans Industries Ltd.

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (2004)91TTJ(Chd.)705

..... for the assessee placing strong reliance on the reasoning given in the order of the first appellate authority submitted that the first appellate authority after considering the submissions of the assessee has rightly applied the case law while deleting the impugned penalty amount.we have considered the rival submissions, perused the records and carefully gone through the orders of the tax authorities below as well as the case law referred to in the order of the first appellate authority.in the existing facts and circumstances of the case, we are of the opinion that the conclusion drawn by the first ..... the assessing officer after considering the assessment order passed by the then ao, rejected the contention of the assessee and came to the conclusion that the assessee has failed to disclose the particulars of land at delhi, amounting to rs. ..... the tribunal was held justified in cancelling the penalty. ..... it was a case fit for addition but not for the imposition of penalty. ..... suresh chandra mittal (2001) 251 itr 9 (sc), it has been held that where a revised return offering additional income had been filed to buy peace of mind and to avoid litigation, it is not a case fit for levy of penalty. .....

Sh. Surinder Pal Verma Vs. the A.C.i.T. [Alongwith I.T.A.

Court : Income Tax Appellate Tribunal ITAT Chandigarh

..... the fact stated in para 9 and 10 of the order proposed by the learned vice president is fully supported by such comprehensive details placed at page 96 to 99 before the learned departmental authorities as well as before the tribunal.likewise as regards the next major objection relating to quantity of steel taken by the ..... 2,50,000/- made by the asseessee in the return of income.the revenue has accepted such order of the commissioner of income-tax ..... well settled law that the powers of remand should be used sparingly and only in cases where the tribunal, after examination of material already placed on record by way of evidence, takes a view that it is not possible for it to make a just order without the assistance of further evidence. ..... after repeated reading of the orders proposed by the learned vice president and learned accountant member and after giving my deep and thoughtful consideration to the entire relevant material i am of the view that the various points of difference are not so substantial as it appears from a perusal of the details orders passed by the departmental authorities and the elaborate orders proposed by the learned vice president and learned accountant ..... the cost of construction is inclusive of all items including the extra items like electric fittings, tile fittings etc.the details given in the valuation report further show that the assessees had used white glazed tiles, colour glazed tiles, grey marble tile ..... for cost of sanitary fittings in the basement. .....

The J.C.i.T., Special Range-1 Vs. Kwality Cafe and Restaurant (P)

Court : Income Tax Appellate Tribunal ITAT Chandigarh

..... certain minutes were recorded covering, inter alia, the furnishing by the firm and names of dealers over the past six months, the execution of local orders, certain outstanding contracts and the payment of commission on such contracts, and the disposal of stocks of the firm. ..... the income-tax officer rejected the claim but the commissioner of income-tax(appeals) and the tribunal upheld it. ..... it was agreed that the receiver would be at liberty to sell or otherwise dispose of the said property at such price and on such terms as he may deem fit and was not under any obligation requiring the purchaser thereof to enter into any agreement with the operator (assessee) for the purpose of operating and managing the hotel or otherwise and in its return agreed consideration as to be paid to the assessee. ..... had been informed not to enter into any agreement with any party by passing the assessee and in case the rights of the assessee were jeopardized, proper legal action would be taken. ..... the assessee appealed to the commissioner of income-tax (appeals) and the latter decided the issue in favour of the assessee by holding that "the appellant had lost the right to manufacture ice-cream and other products in the 'kwality' brand name and had been debarred in perpetuity to manufacture ice-cream in any other name and to carry out any competition directly or indirectly or pass on secret formula to any other person". .....