COMMISSIONER OF INCOME TAX, BILASPUR vs. SMT.ASHA AGRAWAL, BILASPUR
What did the High Court hold?
The High Court held that in view of its own order in Income Tax Reference No. 76 of 1997, disposed of on January 30, 2004, the questions of law raised by the Revenue were no longer debatable. In that earlier decision, the Court had observed that the Tribunal was justified in dismissing the Departmental appeal as incompetent, as per a Board's circular dated November 18, 1992, without deciding the case on merits. The High Court expressed full agreement with this view. Consequently, the questions of law were answered against the Revenue and in favour of the assessee. The operative direction was to dispose of the appeal accordingly.
What were the facts?
The Commissioner of Income Tax, Bilaspur (the appellant/Revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, against an order passed by the Income Tax Appellate Tribunal, Jabalpur Bench, dated June 18, 2003. This order pertained to Income Tax Appeal No. 150/Jab/2000 for the assessment year 1997-98. The appeal challenged the Tribunal's deletion of additions made by the Assessing Officer and its upholding of the CIT(A)'s order. The High Court of Chhattisgarh at Bilaspur heard the appeal.
What were the issues?
The Tribunal had to decide two substantial questions of law: 1. Whether, on the facts and in the circumstances of the case, the learned Income Tax Appellate Tribunal was justified in deleting the additions made by the Assessing Officer in view of the Board's Instruction No. 1979? 2. Whether the learned Income Tax Appellate Tribunal was justified in law in upholding the order of the CIT(A)? The Revenue contended that the Tribunal was not justified in deleting the additions and upholding the CIT(A)'s order. The Assessee's specific contentions are not recorded in the judgment. The Tribunal's decision was based on a previous High Court order.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORAL ORDER (Passed on 22m February, 2007) The following oral order of the Court was passed by H.L. Dattu, CJ. This appeal is filed against the order passed by the Income Tax Appellate Tribunal, Jabalpur Bench, Jabatpur in I.T.A. No.lSO/JabQOO), for the assessmentyear 1997-98, dated 18.06.2003. (2) In the memorandum of appeal the appellarrt has raised the following questions of law for our consideraUon and dasision. They are as under: "SUBSTANTIAL QUESTIONS OF LAW (1) Whether on the facts and in the cireum^ances of the case, learned Income Tax Appellate Tribunal was justified in deleting the additions made by the Assessment Officer in view of the Board's lnstructionNo.1979?
2- (2) Whettier learned Income Tax Appellate Tribunal was justified in law in upholding the order of CIT (A)? " (3) In our opinion, in view of the ordere passed by this Court in Income Tax Reference No. 76 of t997 disposed of on 30.01.2004, the questions of law raised by the Revenue are no more debatabte. In the aforesaid decision, this Court was pleased to observe that 'liaving regard to the facts and circumstances of the case, we are of the opinion that the Tribunal was justified in law In dismissir^ the Departmental appeal as incompetent as per Board's cireular datad 18.11.1992, without deciding the case on mertts." (4) We ar®in full agreement with Uie vlew expressed in the aforesaid decision. Accordingly, the questions of law raised by the Revenue are answered against the Ravenue and in favour of the ^^ assessee. Ordered accordingly. J- Chief Justice V.K-Shrivastava Judge 'wufss-fSSS'Sf' •.^v. yfSVi-
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