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The High Court held that the impugned order dated August 13, 2019, passed by the Assessing Officer, is set aside. The Court found that the reasons for reopening the assessment were not disclosed to the assessee and that the reassessment was ordered merely on the basis of a change of opinion. The Court reiterated that the words 'reasons to believe' under Section 147 cannot be equated with 'reasons to suspect' and that reassessment cannot be ordered without disclosing any fresh information in possession of the Assessing Officer. The Court noted that while Section 147 confers jurisdiction to reopen assessments where income has escaped, the existence of reasons and formation of belief based on such reasons is an essential condition. The Court relied on judgments from Allahabad, Delhi High Court, and the Supreme Court to support the view that reopening based solely on a change of opinion without additional material is impermissible. Consequently, the Assessing Officer is free to proceed afresh against the petitioner in accordance with the law.
The High Court held that the writ petition was not maintainable. The Court reasoned that the impugned order passed by the Commissioner was appealable before the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) under the relevant provisions of the Central Excise Act, 1944, and the Customs Act, 1962. The Court emphasized that an alternative and equally efficacious remedy was available to the petitioner. Citing its own precedent in Kirit Shrimankar Vs. The Commissioner of CGST & Central Excise, the Court stated that it was not commenting on the merits of the Commissioner's findings. The principle established is that writ petitions will be dismissed on the ground of availability of an alternative statutory remedy, especially when the order is passed by a competent authority after hearing the party. The Court declined admission of the writ petition and granted liberty to the petitioner to avail the statutory remedy of appeal.
The High Court held that the appeal deserved to be dismissed. The core issue revolved around the validity of the VDIS 1997 certificate issued to the assessee. The Court noted that a Division Bench of the same High Court, in the case of Siraj Siddique (supra), had already considered the question of the declaration's eligibility under Section 64(2)(ii) of VDIS 1997 and the cancellation of the certificate. The Division Bench had found no fraud committed by the assessee and had set aside the cancellation order, restoring the VDIS certificate. The Court found the Revenue's reliance on Mysore Plantations Ltd. (supra) to be distinguishable due to the absence of fraud in the present case. Similarly, the Court found the Andhra Pradesh High Court's decision in Shankarlal (supra) to be inapplicable because, in that case, a search was conducted at the assessee's premises, which was not the situation here. The Court concluded that since the VDIS certificate was restored by the High Court's judgment, which had attained finality, the Tribunal did not err in affirming the CIT(A)'s order. Consequently, no substantial question of law arose, and the appeal was dismissed. The additions made by the AO were covered by the VDIS declaration and the High Court's order.
The Tribunal held that the loans and advances were purely for business purposes, supported by evidence like subsequent receipts or goods received, and the assessee not claiming interest expenditure. The High Court found no reason to interfere with the Tribunal's findings.
The High Court held that SIM cards are not goods and therefore do not fall under the ambit of Section 3(1) of the Entry Tax Act, 1976. The reasoning is based on a prior judgment of the same court in M/s. Idea Cellular Ltd. vs. The Asstt. Commissioner of Commercial Tax, Indore, which had determined that SIM cards are merely a part of the services provided by telecom companies and not separate items of sale. This earlier judgment, which dealt with VAT on SIM cards, stated that SIM cards are essentially a 'key' to access services and facilitate subscriber identification, and their sale is incidental to the service. The Court emphasized that the definition of 'goods' under the VAT Act, as interpreted in the earlier judgment, would apply to the Entry Tax Act due to a specific definition clause. The Court also noted that a later judgment in M/s. Idea Cellular Ltd. and ors. vs. Asstt. Commissioner, Commercial Tax and ors. (decided on 22/10/2018) had held SIM cards to be goods under the Entry Tax Act, but ruled that the earlier judgment (dated 03/01/2017) would prevail. Consequently, the questions of law were answered in favour of the assessee, and the imposition of Entry Tax on SIM Cards was deemed not to arise. The third question regarding plant and machinery was not explicitly addressed in the provided excerpt.
The High Court dismissed the appeal filed by the Revenue. The Court noted that the Revenue's counsel did not dispute that the detailed order passed in M.A.I.T.No.201/2007 (The Commissioner of Income Tax-II, Jabalpur Vs. Krishi Upaj Mandi Samiti, Rewa) would govern the decision of the present appeal. Since the appeal in M.A.I.T.No.201/2007 was dismissed by an order of even date, the present appeal was also dismissed on the same grounds. The specific reasoning of the ITAT for granting registration under Section 12A and 12AA, or the arguments presented by the assessee, are not detailed in this High Court order, as the decision hinges on the precedent set by the related case.
The High Court held that the ITAT was justified in directing the Commissioner to grant registration under Section 12AA of the Act. The Court noted that the Commissioner must be satisfied about two conditions: the genuineness of the activities and the charitable nature of the objects. Section 13 of the Act is relevant for exemption under Section 11, not for registration under Section 12AA. The Commissioner had not recorded any adverse remarks regarding the objects or genuineness of activities. The Tribunal had relied on its own precedents and decisions of other ITAT benches, including cases involving similar Market Committees. The Court also referred to its own High Court judgments in Commissioner of Income Tax Vs. Krishi Upaj Mandi Samiti (2009) 308 ITR 380 (M.P.) and Commissioner of Income Tax Vs. Krishi Upaj Mandi Samiti (2008(3) MPLJ 315), which held that such Market Committees are formed to protect farmers' interests and are entitled to registration. The dismissal of the Revenue's SLP by the Supreme Court further supported this view. The appeal was dismissed as the Revenue could not demonstrate errors in the Tribunal's findings.
The High Court dismissed the appeal filed by the Revenue. The dismissal was based on the concession made by the Revenue's counsel that the outcome of the appeal would be governed by the decision in M.A.I.T.No.201/2007 (Commissioner of Income Tax-II, Jabalpur Vs. Krishi Upaj Mandi Samiti, Rewa), which was decided on the same date. Since the appeal in M.A.I.T.No.201/2007 was dismissed, this appeal was also dismissed in similar terms. The High Court did not independently analyze the charitable nature of the assessee's work or the applicability of Sections 12A and 12AA. The operative direction was to dismiss the appeal, upholding the ITAT's order directing registration under Section 12A. No issues were left undecided; the appeal was disposed of based on the concession and the outcome of a related case.
The High Court dismissed the appeal filed by the Revenue. This decision was based on a previous order of even date in a similar case, M.A.I.T.No.201/2007 (The Commissioner of Income Tax-II, Jabalpur Vs. Krishi Upaj Mandi Samiti, Rewa), where the appeal was also dismissed. Therefore, the High Court followed the precedent set by the earlier dismissal. The specific reasoning of the ITAT regarding the charitable nature of the Krishi Upaj Mandi Samiti and its entitlement to benefits under Section 12A and 12AA was not elaborated upon by the High Court in this judgment, as it was deferring to the prior decision. The operative direction was the dismissal of the Revenue's appeal.
The High Court dismissed the appeal filed by the Revenue. The decision was based on a prior order passed in a similar matter, M.A.I.T.No.114/2007 (Commissioner of Income Tax-II, Jabalpur Vs. Krishi Upaj Mandi Samiti, Raheli, District Sagar), dated 21.11.2019, where the appeal was also dismissed. Consequently, the present appeal was also dismissed in line with that precedent. The specific reasoning or findings of the Tribunal on the individual issues raised in the appeal were not elaborated upon in this judgment, as the High Court relied on the outcome of the earlier, similar case. No specific operative directions were issued beyond the dismissal of the appeal.
The High Court dismissed the appeal filed by the Revenue. The Court noted that the Revenue's counsel did not dispute that the detailed order passed in M.A.I.T.No.201/2007 (Commissioner of Income Tax-II, Jabalpur Vs. Krishi Upaj Mandi Samiti, Rewa) of even date would govern the decision of this appeal. Since the appeal in M.A.I.T.No.201/2007 was dismissed, this appeal was also dismissed accordingly. The specific reasoning of the ITAT regarding the charitable nature of the assessee's work and its entitlement to Section 12A/12AA benefits was not elaborated upon by the High Court, as the decision was based on the precedent of the other dismissed appeal. No issue was expressly left undecided.
The High Court dismissed the appeal filed by the Revenue. The decision was based on a prior order passed by the same High Court in M.A.I.T.No.114/2007 on 21.11.2019, which dealt with a similar appeal concerning the registration of a Krishi Upaj Mandi Samiti. In that preceding case, the appeal filed by the Revenue was dismissed. Therefore, following that precedent, the present appeal was also dismissed. The specific questions of law were not independently adjudicated upon in this judgment, as the dismissal was based on the outcome of the earlier, similar case. The operative direction was the dismissal of the Revenue's appeal.
The High Court dismissed the appeal filed by the Revenue. The Court noted that the Revenue's counsel did not dispute that a detailed order passed in MAIT No. 114/2007 (Commissioner of Income Tax-II, Jabalpur Vs. Krishi Upaj Mandi Samiti, Raheli, District Sagar) on 21.11.2019 would govern the decision of this appeal. Since the appeal in MAIT No. 114/2007 was dismissed, this appeal was also dismissed in view of that precedent. The specific questions of law and fact were not independently decided on their merits in this judgment, as the dismissal was based on the outcome of a similar, previously decided appeal.
The High Court held that the appeal should be dismissed. This decision was based on the concession made by the learned counsel for the Revenue that the outcome of this appeal would be governed by the order passed in M.A.I.T.No.201/2007 (Commissioner of Income Tax-II, Jabalpur vs. Krishi Upaj Mandi Samiti, Rewa) on the same date. As the appeal in the cited case was dismissed, this appeal was also dismissed. The specific finding of the ITAT regarding the charitable nature of the assessee's work and its entitlement to registration under Section 12A/12AA was not independently examined or decided by the High Court in this judgment. The operative direction was the dismissal of the appeal.
The High Court allowed I.A. No.13876/2019, permitting the Revenue to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn. The court granted liberty to the Revenue to file an application for revival of the appeal, as prayed. It was clarified that the withdrawal of the appeal by the Revenue would not be construed as an affirmation of the ITAT's order on its merits. The legal issue claimed by the Revenue was explicitly left open to be adjudicated in an appropriate future case. The operative direction was the dismissal of the appeal as withdrawn with liberty granted.
The High Court dismissed the appeal as withdrawn. The court granted the liberty sought by the Revenue to file an application for revival of the appeal if something survives therein. The court clarified that the withdrawal of the appeal by the Revenue would not be considered an affirmation of the Tribunal's order on merits. Furthermore, the legal issue claimed by the Revenue was left open to be adjudicated in an appropriate case. No specific finding on the merits of the case was made.
The High Court held that the issue was concluded by its previous judgment in Commissioner of Income-Tax v. M.P. Financial Corporation Ltd. (2008 299 ITR 297 MP). In that judgment, the Court had agreed with the Tribunal's observation that a change in accounting system from mercantile to cash does not prevent an assessee from receiving benefits that had already accrued in previous years. The Court found no provision of law that embargoes the credit of an amount to which the assessee is entitled after changing the accounting system. Therefore, the High Court concluded that the ITAT was justified in allowing the rebate, de-compounding fee, etc., and in quashing the order passed under Section 263 of the Income-Tax Act, 1961. The substantial question of law was answered in favour of the assessee. The appeal was dismissed.
The High Court allowed the application for withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn. Liberty was granted to the Revenue to file an application for revival of the appeal, as prayed. The Court clarified that the withdrawal of the appeal by the Revenue would not be considered an affirmation of the ITAT's order on merits. Furthermore, the legal issue claimed by the Revenue was explicitly left open to be adjudicated in an appropriate future case. The specific findings or reasoning of the ITAT on the merits of the case are not discussed as the appeal was withdrawn before any such adjudication by the High Court.
The High Court allowed the application for withdrawal of the appeal. The appeal was dismissed as withdrawn with liberty granted to the Revenue to file an application for revival of the appeal if circumstances warranted. The Court clarified that the withdrawal would not be considered an affirmation of the ITAT's order on merits. Furthermore, the legal issue claimed by the Revenue was expressly left open to be adjudicated in an appropriate case. The operative direction was the dismissal of the appeal as withdrawn.
The High Court of Madhya Pradesh dismissed the appeal filed by the Commissioner of Income Tax-I, Bhopal as withdrawn. This decision was based on the revenue's submission that the tax effect was less than Rs.1 Crore, aligning with Circular No.17/2019. The court granted liberty to the revenue to file an application for revival of the appeal, should circumstances warrant it. The court clarified that the withdrawal of the appeal would not be construed as an affirmation of the ITAT's order on merits. Furthermore, the legal issue raised by the revenue was expressly left open for adjudication in an appropriate future case. No decision was made on the substantive merits of the appeal.
The High Court allowed the application for withdrawal of the appeal. The appeal was dismissed as withdrawn, with liberty granted to the Revenue to file an application for revival of the appeal as prayed for. The Court clarified that the withdrawal of the appeal by the Revenue would not be considered an affirmation of the Tribunal's order on merits. Furthermore, the legal issue claimed by the Revenue was left open to be adjudicated in an appropriate case. The specific findings or reasoning of the ITAT on the merits of the case are not discussed as the appeal was withdrawn.
The High Court allowed the application for withdrawal of the appeal. The appeal was dismissed as withdrawn, with liberty granted to the Revenue to file an application for revival. The Court clarified that the withdrawal would not be considered an affirmation of the Tribunal's order on merits. The legal issue claimed by the Revenue was explicitly left open for adjudication in an appropriate future case. No finding was reached on the merits of the case.
The High Court dismissed the appeal as withdrawn. The Court granted the liberty to the Revenue to file an application for revival of the appeal as prayed for. It was clarified that the withdrawal of the appeal by the Revenue would not be considered an affirmation of the ITAT's order on merits. Furthermore, the legal issue claimed by the Revenue was left open to be adjudicated in an appropriate future case. The Court did not decide the merits of the case.
The High Court dismissed the appeal as withdrawn, granting the liberty to the Revenue to file an application for revival of the appeal as prayed for. The Court clarified that the withdrawal of the appeal by the Revenue would not be considered an affirmation of the Tribunal's order on merits. Furthermore, the legal issue claimed by the Revenue was explicitly left open to be adjudicated in an appropriate case. The decision was based on the Revenue's instructions to withdraw due to the tax effect being below Rs.1 Crore, as per CBDT Circular No.17/2019, and not on the merits of the case.
The High Court of Madhya Pradesh dismissed the appeal as withdrawn, granting the Revenue the liberty to file an application for revival of the appeal as prayed for. The Court clarified that the withdrawal of the appeal by the Revenue would not be considered an affirmation of the ITAT's order on merits. Furthermore, the legal issue that the Revenue intended to raise was expressly left open to be adjudicated in an appropriate future case. The Court did not decide the merits of the case.
The High Court allowed the Revenue's request and dismissed the appeal as withdrawn. The court granted the Revenue liberty to file an application for revival of the appeal. It was clarified that the withdrawal of the appeal would not be considered an affirmation of the ITAT's order on merits. The legal issue claimed by the Revenue was explicitly left open to be adjudicated in an appropriate future case. No specific findings on the merits of the case were made.
The High Court allowed the application for withdrawal of the appeal. The Court dismissed the appeal as withdrawn, granting the Revenue the liberty to file an application for revival of the appeal if circumstances warranted. The Court clarified that the withdrawal would not be considered an affirmation of the ITAT's order on merits. Furthermore, the Court explicitly stated that the legal issue claimed by the Revenue was left open to be adjudicated in an appropriate future case. No specific findings on the merits of the original dispute were made.
The High Court held that the appeal is dismissed as withdrawn. The Revenue was granted liberty to file an application for revival of the appeal, as prayed for. The Court clarified that the withdrawal of the appeal by the Revenue would not be considered an affirmation of the ITAT's order on merits. Furthermore, the legal issue claimed by the Revenue was left open to be adjudicated in an appropriate case. No specific finding on the merits of the case was made, as the appeal was withdrawn.
The High Court allowed the application for withdrawal (I.A.no.13904/2019). Consequently, the appeal was dismissed as withdrawn. The court granted the Revenue the liberty to file an application for revival of the appeal as prayed. Crucially, the High Court clarified that the withdrawal of the appeal by the Revenue would not be considered an affirmation of the ITAT's order on its merits. Furthermore, the court explicitly stated that the legal issue claimed by the Revenue was left open to be adjudicated in an appropriate future case, indicating that the substantive merits of the dispute were not decided.
The High Court allowed the application for withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn, with liberty granted to the Revenue to file an application for revival of the appeal as prayed for. The Court clarified that the withdrawal of the appeal by the Revenue would not be considered an affirmation of the ITAT's order on merits. Furthermore, the legal issue claimed by the Revenue was explicitly left open to be adjudicated in an appropriate case. No finding was reached on the merits of the case.
The High Court allowed the application for withdrawal (I.A.No.13906/2019). Consequently, the appeal was dismissed as withdrawn. The court granted the Revenue liberty to file an application for revival of the appeal. It was clarified that the withdrawal would not be considered an affirmation of the ITAT's order on merits, and the legal issue raised by the Revenue was left open for adjudication in an appropriate future case. No finding was reached on the substantive merits of the appeal.
The High Court dismissed the appeal as withdrawn, granting the Revenue the liberty to file an application for revival of the appeal as prayed. The Court clarified that the withdrawal of the appeal by the Revenue would not be considered an affirmation of the Tribunal's order on merits. Furthermore, the legal issue claimed by the Revenue was explicitly left open to be adjudicated in an appropriate future case. The operative direction was the dismissal of the appeal with liberty granted.
The High Court allowed the application for withdrawal (I.A. No. 13899/2019). Consequently, the appeal was dismissed as withdrawn. The court granted the liberty sought by the Revenue to file an application for revival of the appeal. It was clarified that the withdrawal of the appeal by the Revenue would not be considered an affirmation of the ITAT's order on merits. The legal issue, as claimed by the Revenue, was left open to be adjudicated in an appropriate future case. No decision on the merits of the case was made.
The High Court allowed the application for withdrawal of the appeal. The appeal was dismissed as withdrawn. The court granted liberty to the Revenue to file an application for revival of the appeal, if anything survived therein. It was clarified that the withdrawal of the appeal by the Revenue would not be considered an affirmation of the Tribunal's order on merits. The legal issue claimed by the Revenue was left open to be adjudicated in an appropriate case.
The High Court allowed the application for withdrawal of the appeal. The appeal was dismissed as withdrawn. The court granted liberty to the revenue to file an application for revival of the appeal, as prayed for. It was clarified that the withdrawal of the appeal by the revenue would not be considered an affirmation of the Tribunal's order on merits. Furthermore, the legal issue claimed by the revenue was left open to be adjudicated in an appropriate case. The court did not decide the merits of the case.
The High Court allowed the application for withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn. The Court granted liberty to the Revenue to file an application for revival of the appeal, as prayed. It was clarified that the withdrawal would not be considered an affirmation of the ITAT's order on merits. Furthermore, the legal issue claimed by the Revenue was left open to be adjudicated in an appropriate future case. No specific finding was made on the merits of the ITAT's order.
The High Court allowed I.A. No. 13898/2019, thereby dismissing the appeal as withdrawn. The Court granted the liberty sought by the Revenue to file an application for revival of the appeal. It was clarified that the withdrawal of the appeal by the Revenue would not be considered an affirmation of the ITAT's order on merits. Furthermore, the legal issue claimed by the Revenue was explicitly left open to be adjudicated in an appropriate future case. The judgment does not provide details of the ITAT's order or the specific legal issue.
The High Court allowed the application for withdrawal of the appeal. The Court dismissed the appeal as withdrawn, granting the Revenue the liberty to file an application for revival of the appeal as prayed. The Court clarified that the withdrawal of the appeal by the Revenue would not be considered an affirmation of the ITAT's order on its merits. Furthermore, the legal issue claimed by the Revenue was left open to be adjudicated in an appropriate future case. No specific finding was made on the merits of the ITAT's order, and no operative directions regarding deletion or remand were issued.
The High Court allowed the application for withdrawal of the appeal. The appeal was dismissed as withdrawn. The Court granted liberty to the Revenue to file an application for revival of the appeal, if circumstances warranted. It was clarified that the withdrawal would not be considered an affirmation of the ITAT's order on merits. The legal issue claimed by the Revenue was explicitly left open for adjudication in an appropriate future case. The Court did not decide the merits of the case.
The High Court allowed the application for withdrawal of the appeal (I.A. No.13872/2019). Consequently, the appeal was dismissed as withdrawn. The court granted liberty to the Revenue to file an application for revival of the appeal as prayed for. It was clarified that the withdrawal of the appeal by the Revenue would not be considered an affirmation of the ITAT's order on merits. Furthermore, the legal issue claimed by the Revenue was left open to be adjudicated in an appropriate case. The judgment does not provide details of the ITAT's order or the specific legal issue.
The High Court allowed the application for withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn. The court granted liberty to the Revenue to file an application for revival of the appeal as prayed. It was clarified that the withdrawal of the appeal by the Revenue would not be considered an affirmation of the Tribunal's order on merits. The legal issue claimed by the Revenue was left open to be adjudicated in an appropriate case. No finding was reached on the merits of the case.
The High Court dismissed the appeal filed by the Revenue. The dismissal was based on the low tax effect of the appeal, following a Supreme Court precedent, and not on the merits of the case.
The High Court noted that the tax effect in the present matter was Rs.26,39,647/-. In view of Circular No.17/2019 dated 8.8.2019, the learned counsel for the appellant-revenue stated that he had instructions to withdraw the present appeal. Consequently, the High Court dismissed the appeal as withdrawn. The Court clarified that it had not expressed any opinion on the merits of the controversy or on the substantial question of law. Such matters may be considered and decided in the future if the occasion arises.
The High Court allowed the prayer for withdrawal of the appeal. The Tribunal's order is not being decided on merits. The appeal was dismissed as withdrawn. However, the Court explicitly stated that the question of law is left open. This implies that the dismissal is procedural and does not preclude the Revenue from raising the issue again if circumstances change or if the appeal is refiled under different conditions. The reasoning for withdrawal is based on the Revenue's submission that the appeal was covered under departmental circulars, leading to the decision to withdraw rather than contest on merits.
The Tribunal noted that the appeals were covered under the circulars issued by the Department. The learned counsel for the appellant (Revenue) prayed for the withdrawal of the present appeals, which was allowed by the High Court. Consequently, the appeals were dismissed as withdrawn. However, the High Court explicitly stated that the question of law was left open. This implies that while the appeals were disposed of on procedural grounds (withdrawal), the underlying legal issues were not adjudicated on their merits. The ratio decidendi is that an appeal can be withdrawn if it is covered by departmental circulars and the appellant seeks such withdrawal, with the liberty to revisit the question of law if necessary.
The High Court allowed the prayer for withdrawal of the appeals. The Court noted that the Revenue's counsel stated that the present appeals were covered under the circulars issued by the Department and consequently prayed for their withdrawal. The Court granted this prayer, dismissing the appeals as withdrawn. However, the Court explicitly stated that the question of law was left open. The reasoning for the withdrawal was based on the Revenue's assessment that the appeals fell within the scope of the circulars, leading to the decision to withdraw rather than contest on merits. The specific nature of the appeals or the underlying tax disputes that led to the original filing before the Tribunal were not discussed or decided.
The High Court allowed the prayer for withdrawal of the appeals. The Court noted that the Revenue's counsel stated that the present appeals were covered under the circulars issued by the Department and consequently prayed for their withdrawal. The Court granted this prayer, dismissing the appeals as withdrawn. However, the Court explicitly stated that the question of law was left open. The reasoning for the withdrawal was based on the Revenue's assessment that the appeals fell within the scope of the circulars, leading to the decision to withdraw rather than contest on merits. The specific nature of the appeals or the underlying tax disputes that led to the original filing before the Tribunal were not discussed or decided.
The High Court held that the present appeal filed by the Revenue was covered under the circulars issued by the Department concerning the monetary limits for filing appeals. Consequently, the learned counsel for the appellant (Revenue) prayed for the withdrawal of the appeal, which was allowed by the Court. The appeal was dismissed as withdrawn. However, the Court explicitly stated that the question of law was left open, meaning the merits of the underlying legal issue were not decided.