WILLIAMSON FINANCIAL SERVICE LIMITED vs. COMMISSIONER OF INCOME TAX AND ANR.

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ITA/9/2024HC GauhatiGAHC01004515202308 February 2024Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE SUMAN SHYAM3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeals against the rectification applications were redundant. This was because the appeals against the original ITAT order had already been admitted by the court.

What were the facts?

The appellant filed appeals against an order of the Income Tax Appellate Tribunal (ITAT) that had dismissed their rectification applications. These applications were filed to correct the original order passed by the ITAT.

What were the issues?

The primary issue was whether appeals against rectification orders are maintainable when appeals against the original orders have already been admitted.

AI-generated summary — verify with the full judgment below

Page No.# 1/3 GAHC010045112023

THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : ITA/3/2024 WILLIAMSON FINANCIAL SERVICE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 AND HAVING ITS REGISTERED OFFICE SITUATED AT EXPORT PROMOTION INDUSTRIAL PARK, PLOT NO. 1, AMINGAON NORTH, GUWAHATI, KAMRUP, ASSAM- 781031 VERSUS 1.COMMISSIONER OF INCOME TAX AND ANR. GUWAHATI- 2, GUWAHATI, AAYAKAR BHAWAN, CHRISTIAN BASTI, G.S. ROAD, GUWAHATI- 781005. 2:THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- III, GUWAHATI, AAYAKAR BHAWAN CHRISTIAN BASTI, G.S. ROAD, GUWAHATI- 781005 Linked Case : ITA/9/2024 WILLIAMSON FINANCIAL SERVICE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE SITUATED AT EXPORT PROMOTION INDUSTRIAL PARK, PLOT NO. 1, AMINGAON NORTH GUWAHATI KAMRUP, ASSAM- 781031. VERSUS 1. COMMISSIONER OF INCOME TAX AND ANR. GUWAHATI- 2, GUWAHATI, AAYAKAR BHAWAN CHRISTIAN BASTI, G.S. ROAD, GUWAHATI- 781005. 2:THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- III, GUWAHATI, AAYAKAR BHAWAN CHRISTIAN BASTI, G.S. ROAD, GUWAHATI- 781005.

Page No.# 2/3

Linked Case : ITA/5/2024 WILLIAMSON FINANCIAL SERVICE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE SITUATED AT EXPORT PROMOTION INDUSTRIAL PARK, PLOT NO. 1, AMINGAON NORTH GUWAHATI KAMRUP, ASSAM- 781031 VERSUS 1. COMMISSIONER OF INCOME TAX AND ANR. A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE SITUATED AT EXPORT PROMOTION INDUSTRIAL PARK, PLOT NO. 1, AMINGAON NORTH GUWAHATI KAMRUP, ASSAM- 781031 2:THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- III, GUWAHATI, AAYAKAR BHAWAN CHRISTIAN BASTI, G.S. ROAD, GUWAHATI- 781005. Linked Case : ITA/8/2024 WILLIAMSON FINANCIAL SERVICE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED OFFICE SITUATED AT EXPORT PROMOTION INDUSTRIAL PARK, PLOT NO. 1, AMINGAON, NORTH GUWAHATI KAMRUP, ASSAM- 781031. VERSUS 1. COMMISSIONER OF INCOME TAX AND ANR. GUWAHATI- 2, GUWAHATI, AAYAKAR BHAWAN CHRISTIAN BASTI, G.S. ROAD, GUWAHATI- 781005. 2:THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- III, GUWAHATI, AAYAKAR BHAWAN CHRISTIAN BASTI, G.S. ROAD, GUWAHATI- 781005.

For the Appellant(s) : Mr. R.K. Murarka, Senior Advocate assisted by Mr.

A.K.

Dey

and

Mr.

N.S.

Saini, Advocate. For the Respondent(s) : Mr. S. Chetia, Senior Standing Counsel, Income Tax Department.

: Mr. J.P. More, Advocate.

Page No.# 3/3

– BEFORE – HON’BLE THE CHIEF JUSTICE MR. VIJAY BISHNOI HON’BLE MR. JUSTICE SUMAN SHYAM

09.02.2024

In view of the order passed by this Court today (i.e. 09.02.2024) in ITA Nos.4/2024, 6/2024, 7/2024 and 2/2024, we are of the view that the present appeals preferred against the order dated 02.01.2023 passed by the Income Tax Appellate Tribunal, Gauhati Bench in M.A. Nos.2 to 4/GTY/2022 and M.A. No.5/GTY/2022 seeking rectification of the original order dated 06.07.2022 passed in ITA Nos.154 to 156/GTY/2019 and ITA No.159/GTY/2019 are redundant in view of the appeals preferred against the original order have already been admitted and therefore, the same be treated as disposed of for all purposes.

JUDGE CHIEF JUSTICE Comparing Assistant

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