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588 orders · Page 5 of 12
The High Court allowed the appeal filed by the Revenue. It held that the substantial question of law is answered against the assessee and in favour of the Revenue. The Court relied on the Supreme Court's decision in *Commissioner of Income Tax vs. M/s Classic Binding Industries* (Civil Appeal No(s) 7208 of 2018, decided on 20.08.2018). The Apex Court had ruled that assessees who had availed 100% deduction for the first five years under Section 80IC cannot claim 100% deduction again for the next five years on the ground of substantial expansion. The Court clarified that the scheme of Section 80IC provides for a 10-year period of deduction commencing from the initial assessment year, with 100% deduction for the first five years and 25% (or 30% for companies) for the next five years. It held that there cannot be another "initial assessment year" within the 10-year period based on substantial expansion, as this would do violence to the provisions of sub-sections (3) and (6) of Section 80IC. The Court distinguished this from *Mahabir Industries vs. Principal Commissioner of Income Tax*, where the initial deduction was under Section 80-IA, and the claim under Section 80-IC was for the first time from Assessment Year 2006-07.
The High Court held that the substantial questions of law were answered against the assessee and in favour of the revenue, dismissing the appeal. The Court referred to the Apex Court's decision in M/s Classic Binding Industries, which held that once an initial assessment year commences and an assessee starts enjoying deduction under Section 80IC, there cannot be another "Initial Assessment Year" for the purposes of Section 80IC within the 10-year period, even if substantial expansion is undertaken. This interpretation prevents an undertaking from claiming 100% deduction for an additional five years after substantial expansion, as the provision clearly stipulates a 25% deduction for the subsequent five years. The Court distinguished this from cases where initial deductions were availed under different provisions like Section 80IA or 80IB before Section 80IC was introduced. The High Court did not explicitly address the procedural issue of opportunity of being heard or the larger bench referral, as the substantive issue was decided against the assessee based on the Apex Court's ruling.
The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 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 to revive.
The High Court dismissed the appeal as withdrawn, granting the revenue liberty to file an application for revival of the appeal as prayed for. 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 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 the threshold stipulated in the CBDT circular.
The High Court dismissed the appeal as withdrawn. It granted 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 ITAT's order on merits. Furthermore, the Court explicitly stated that the legal issue, as claimed by the revenue, was being left open to be adjudicated in an appropriate case. Therefore, no finding was reached on the substantive merits of the appeal, and the operative direction was the dismissal of the appeal with liberty to revive.
The High Court dismissed the appeal 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 future case. The Court also noted the preponement of the hearing for 39 other appeals filed by the department involving identical issues and tax effects below the prescribed monetary limit, as per Circular No. 03/2018.
The High Court dismissed the appeal filed by the Revenue as withdrawn, granting the liberty prayed for by the Revenue to file an application for revival of the appeal. 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 Court also preponed the hearing of two other related appeals (ITA Nos. 388 & 389 of 2017) from October 15, 2018, to September 5, 2018, based on the oral request of the Revenue's counsel. The reasoning for the withdrawal was based on the tax effect and the CBDT circular.
The High Court dismissed the appeal as withdrawn. The court granted the revenue the liberty 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, as claimed by the revenue, was left open to be adjudicated in an appropriate future case. Miscellaneous applications were also dismissed as withdrawn.
The High Court dismissed the appeal as withdrawn. The court granted the revenue the liberty 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 construed as an affirmation of the Income Tax Appellate Tribunal's order on its merits. Furthermore, the court explicitly stated that the legal issue, as claimed by the revenue, was being left open to be adjudicated in an appropriate future case. The miscellaneous applications were also dismissed as withdrawn.
The High Court 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 claimed by the revenue was left open to be adjudicated in an appropriate case. The operative direction was the dismissal of the appeal as withdrawn with liberty granted.
The High Court held that the appeal by the revenue had no merit and dismissed it. The Tribunal had correctly dismissed the revenue's appeal concerning the deletion of disallowance under Section 14A. The Tribunal's reasoning, which relied on the High Court's own decision in *Lakhani Marketing Inc.*, was that Section 14A cannot be invoked in a year where no exempt income has been earned. The revenue's reliance on CBDT Circular No. 5 of 2014, stating that disallowance under Section 14A must be made even in the absence of exempt income, was found to have no merit by the Tribunal. The High Court found no illegality or perversity in the Tribunal's findings. The ratio decidendi is that Section 14A is attracted only when there is actual receipt of income which does not form part of the total income, and the CBDT circular cannot override this statutory interpretation established by judicial precedents.
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 construed as an affirmation of the ITAT's order on merits. Furthermore, the legal issue, as claimed by the revenue, was left open to be adjudicated in an appropriate future case. The Court's decision was based on the revenue's instructions to withdraw due to the tax effect and the relevant CBDT circular.
The High Court held that the contentions raised by the Revenue were not well-founded. The Tribunal had made a categorical finding that the assessee's main object was the dissemination of knowledge in medical science and that the two-day course on foot and ankle surgery was organized in furtherance of this object, making attending doctors more knowledgeable. The Tribunal noted that the CIT had not doubted the objects or genuineness of activities. Regarding the Rs. 1 lakh received from Amandeep Hospital, the Tribunal observed that it was received on 30.05.2014 and returned on 31.05.2014, meaning no amount remained with the assessee-society. The Court found no fault with the Tribunal's order directing the grant of registration, stating that registration cannot be denied on mere suspicion or conjectures. The Court also clarified that if the revenue later finds the activities are not charitable, it can initiate cancellation proceedings under Section 12AA(3). The appeal was dismissed as no substantial question of law arose.
The High Court dismissed the appeal 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, as 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 dismissed the appeal 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. No specific finding was given on the merits of the case as the appeal was withdrawn.
The High Court dismissed the appeal as withdrawn, granting the liberty prayed for by the revenue to file an application for revival of the appeal. 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, as claimed by the revenue, was left open to be adjudicated in an appropriate case. Applications filed in the appeal were also dismissed as withdrawn.
The High Court dismissed the appeal as withdrawn with 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, as claimed by the revenue, was left open to be adjudicated in an appropriate case. The miscellaneous application (CM-12797-CII-2017) was also dismissed as withdrawn.
The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal if something survived therein. 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, as claimed by the revenue, was left open to be adjudicated in an appropriate case. The miscellaneous application (CM-12772-CII-2017) was also dismissed as withdrawn.
The High Court dismissed the appeal as withdrawn with liberty granted to the revenue to file an application for revival of the appeal. 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, as claimed by the revenue, was left open to be adjudicated in an appropriate case. The miscellaneous application (CM-12771-CII-2017) was also dismissed as withdrawn.
The High Court allowed the revenue's request to dismiss 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. The court also explicitly stated that the legal issue, as claimed by the revenue, was being left open to be adjudicated in an appropriate future case. Consequently, the miscellaneous application (CM-12775-CII-2017) was also dismissed as withdrawn.
The High Court allowed the revenue's request to withdraw the appeal. The appeal was dismissed as withdrawn. The court granted the revenue liberty to file an application for revival of the appeal as prayed for. It was clarified that the withdrawal would not be considered an affirmation of the Tribunal's order on merits. Furthermore, the court explicitly stated that the legal issue claimed by the revenue was being left open to be adjudicated in an appropriate future case. The miscellaneous application was also dismissed as withdrawn.
The High Court 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, as claimed by the revenue, was explicitly left open to be adjudicated in an appropriate future case. The miscellaneous application (CM-12770-CII-2017) was also dismissed as withdrawn.
The High Court dismissed the appeal 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 court did not decide the merits of the case.
The High Court dismissed the appeal as withdrawn, granting the revenue 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 expressly left open to be adjudicated in an appropriate case. The miscellaneous application was also dismissed as withdrawn. The operative direction is the dismissal of the appeal with liberty to revive.
The High Court dismissed the appeal as withdrawn, granting the revenue 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 Tribunal's order on merits. Furthermore, the legal issue, as claimed by the revenue, was explicitly left open to be adjudicated in an appropriate future case. The miscellaneous application (CM-12768-CII-2017) was also dismissed as withdrawn. The operative direction was the dismissal of the appeal with liberty to revive.
The High Court 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, as claimed by the revenue, was left open to be adjudicated in an appropriate future case. The miscellaneous application (CM-12810-CII-2017) was also dismissed as withdrawn. The operative direction was the dismissal of the appeal with liberty to revive, leaving the substantive legal issue undecided.
The High Court dismissed the appeal as withdrawn. The court granted the revenue the liberty 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 construed as an affirmation of the Tribunal's order on merits. Furthermore, the legal issue, as claimed by the revenue, was left open to be adjudicated in an appropriate future case. The application CM-12800-CII-2017 was also dismissed as withdrawn. The court did not decide the substantive merits of the case.
The High Court dismissed the appeal 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, as claimed by the revenue, was left open to be adjudicated in an appropriate case. The miscellaneous application (CM-25692-CII-2017) was also dismissed as withdrawn.
The High Court dismissed the appeal 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, as claimed by the revenue, was left open to be adjudicated in an appropriate case. The Court also dismissed the miscellaneous application as withdrawn.
The High Court 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 construed as an affirmation of the ITAT's order on merits. Furthermore, the legal issue, as 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 to revive.
The High Court dismissed the appeal as withdrawn, granting the revenue 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 Tribunal's order on merits. Furthermore, the legal issue, as claimed by the revenue, was left open to be adjudicated in an appropriate case. The miscellaneous application (CM-13570-CII-2017) was also dismissed as withdrawn.
The High Court decided to dismiss the appeal 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, as claimed by the revenue, was left open to be adjudicated in an appropriate case. The court also dismissed CM-13666-CII-2017 as withdrawn.
The High Court dismissed the appeal 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 shall not be construed as an affirmation of the Tribunal's order on merits. Furthermore, the legal issue, as claimed by the revenue, was explicitly left open to be adjudicated in an appropriate future case. The miscellaneous application (CM-13573-CII-2017) was also dismissed as withdrawn.
The High Court dismissed the appeal as withdrawn. The court granted the revenue liberty 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 construed as an affirmation of the ITAT's order on merits. Furthermore, the court explicitly stated that the legal issue, as claimed by the revenue, was being left open to be adjudicated in an appropriate future case. The associated application, CM-13572-CII-2017, was also dismissed as withdrawn.
The High Court dismissed the appeal 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 miscellaneous application (CM-12776-CII-2017) was also dismissed as withdrawn.
The High Court dismissed the appeal as withdrawn, granting 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 ITAT's order on merits. Furthermore, the legal issue, as claimed by the revenue, was left open to be adjudicated in an appropriate future case. The miscellaneous application (CM-13580-CII-2017) was also dismissed as withdrawn.
The High Court held that the differences among the partners, which led to multifarious litigation including an FIR and criminal proceedings, were sufficient to prevent the assessee from adducing evidence to substantiate loans and expenses. The Court noted that the CIT(A) rejected the application under Rule 46-A on the ground that the assessee did not fulfill any of the conditions mentioned therein. However, the Court found that Rule 46-A applies when an appellant is prevented by sufficient cause from producing evidence. The Court observed that a prima-facie look at the additional evidence showed loans of Rs.7,34,230/- in the previous year, which were repaid by cheques in the subsequent year, an aspect that needed consideration. Without expressing any opinion on the merits, the High Court set aside the orders of the AO, CIT(A), and Tribunal. The matter was remanded back to the AO to finalize the assessment afresh after providing an opportunity to the assessee. Consequently, the penalty proceedings were also remanded back to the AO for a fresh decision. The appeals were disposed of accordingly.
The High Court dismissed the appeal 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 construed as an affirmation of the Tribunal's order on merits. Furthermore, the legal issue, as claimed by the revenue, was explicitly left open to be adjudicated in an appropriate case. The associated application (CM-13569-CII-2017) was also dismissed as withdrawn. The judgment does not record any specific findings on the merits of the case or the ITAT's order, as the appeal was disposed of on procedural grounds.
The High Court dismissed the appeal as withdrawn with liberty granted to the revenue to file an application for revival of the appeal in case something survives therein. The Court clarified that the withdrawal of the appeal by the revenue shall not be taken as an affirmation of the Tribunal's order on merits. Furthermore, the legal issue, as claimed by the revenue, was left open to be adjudicated in an appropriate case. The miscellaneous application (CM-13660-CII-2017) was also dismissed as withdrawn.
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 ITAT's order on merits. Furthermore, the legal issue, as claimed by the revenue, was explicitly left open to be adjudicated in an appropriate future case. The miscellaneous application (CM-13574-CII-2017) was also dismissed as withdrawn.
The High Court allowed the appeal to be dismissed 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 construed as an affirmation of the Tribunal's order on merits. Furthermore, the legal issue, as claimed by the revenue, was expressly left open to be adjudicated in an appropriate future case. The miscellaneous application (CM-12769-CII-2017) was also dismissed as withdrawn.
The High Court dismissed the appeal as withdrawn, granting 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 ITAT's order on merits. Furthermore, the legal issue, as claimed by the revenue, was left open to be adjudicated in an appropriate case. The miscellaneous application (CM-13576-CII-2017) was also dismissed as withdrawn. The principle established is that withdrawal of an appeal due to tax effect does not preclude future adjudication of the legal issue if circumstances change or a more appropriate case arises, and it does not validate the lower authority's order.
The High Court dismissed the appeal as withdrawn, granting 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 Court also dismissed CM-28014-CII-2017 as withdrawn. The ratio decidendi is that appeals can be withdrawn based on tax effect circulars, with liberty to revive, and such withdrawal does not prejudice future adjudication of the underlying legal issue.
The High Court dismissed the appeal as withdrawn, granting the revenue 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 Tribunal's order on merits. Furthermore, the legal issue claimed by the revenue was left open to be adjudicated in an appropriate case. The miscellaneous application (CM-13581-CII-2017) was also dismissed as withdrawn.
The High Court dismissed the appeal 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 shall not be taken as an affirmation of the Tribunal's order on merits. Furthermore, the legal issue, as claimed by the revenue, was left open to be adjudicated in an appropriate case. The miscellaneous application (CM-21263-CII-2017) was also dismissed as withdrawn.
The High Court 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, as claimed by the revenue, was left open to be adjudicated in an appropriate case. The miscellaneous application (CM-13578-CII-2017) was also dismissed as withdrawn.
The High Court dismissed the appeal 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, as claimed by the revenue, was left open to be adjudicated in an appropriate case. The judgment does not specify the operative directions regarding the ITAT's order itself, other than the withdrawal of the appeal.
The High Court allowed the revenue's request to withdraw the appeal, granting the liberty as prayed for. The Court 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. Furthermore, the legal issue that the revenue intended to raise was explicitly left open to be adjudicated in an appropriate future case. The miscellaneous application (CM-13654-CII-2017) was also dismissed as withdrawn. The operative direction was the dismissal of the appeal as withdrawn with liberty to revive.
The High Court allowed the appeal to be dismissed as withdrawn. Liberty was 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 left open to be adjudicated in an appropriate case. The miscellaneous application (CM-28013-CII-2017) was also dismissed as withdrawn.