BAJAJ EXPORTS PVT. LTD.,NAGPUR vs. THE DY. CIT, CENTRAL CIRCLE, 2(3), NAGPUR

ITA 303/NAG/2013Status: DisposedITAT Nagpur29 March 2019AY 2006-079 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that it has the power to allow additional grounds of appeal if they relate to the subject matter of the entire tax proceedings, even if they do not directly arise from the impugned order. The issues were therefore remanded to the CIT(A) for adjudication.

What were the facts?

The assessee's appeal pertains to a reassessment order where additions were made on account of disallowance under Section 14A and belated payment of employee's PF contribution. These issues were not adjudicated by the CIT(A) in the original assessment.

What were the issues?

Whether the Tribunal can admit and adjudicate issues not directly arising from the impugned CIT(A) order but related to the overall tax proceedings, and whether disallowances under Section 14A and for belated PF payment are justified.

Which sections of the Income-tax Act were involved?

Section 14A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI D. KARUNAKARA RAO, AM & SHRI VIKAS AWASTHY, JM

For Appellant: Shri Rajesh Loya, Adv
Hearing: 26.03.2019Pronounced: 29.03.2019

PER D. KARUNAKARA RAO, AM: This appeal is filed by the assessee against the order of CIT(A)-I, Nagpur dated 15.05.2013 for the Assessment Year 2006-07. 2

2.

The ground nos.1, 5 and 6 are not pressed by the assessee at the time of hearing. Accordingly, they are dismissed as not pressed.

3.

Rest of ground nos.2, 3 and 4 are left for adjudication and the same are extracted hereunder :– “(2) That the learned Assessing Officer erred in law and on facts in disallowing interest expenditure of R

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 14A

All 15,875 judgments and leading authorities on Section 14A →

Recent GST High Court judgments

Search GST case law →