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588 orders · Page 6 of 12
The High Court dismissed the appeal as withdrawn with liberty granted to the revenue to file an application for revival of the appeal in case something survives therein.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 The miscellaneous application (CM-13660-CII-2017) was also dismissed as withdrawn.
The High Court dismissed the appeal as withdrawn. The court granted the liberty prayed for 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 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 The miscellaneous application (CM-13661-CII-2017) was also dismissed as withdrawn.
The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 High Court explicitly stated that the legal issue, as claimed by the revenue, was being left open to be adjudicated in an appropriate case. The miscellaneous application (CM-13662-CII-2017) was also dismissed as withdrawn.
The High Court dismissed the appeal as withdrawn, granting the revenue liberty to file an application for revival of the appeal as prayed for.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 The miscellaneous application was also dismissed as withdrawn.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The High Court dismissed the appeal as withdrawn with liberty to the revenue to file an application for revival of the appeal, as prayed for.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 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 Court also dismissed CM-13664-CII-2017 as withdrawn. The ratio decidendi is that an appeal can be withdrawn based on a CBDT circular regarding tax effect, with liberty to revive, and such withdrawal does not prejudice the adjudication of the legal issue in future cases.
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 miscellaneous application (CM-13665-CII-2017) was also dismissed as withdrawn. The ratio decidendi is that appeals can be withdrawn based on tax effect circulars, but such withdrawal does not validate the lower authority's order, and the underlying legal issue remains open for future adjudication.
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 allowed the Revenue to withdraw the appeal as prayed for. The Court dismissed the appeal as withdrawn with liberty granted to 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 construed as 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 case. No specific finding was given on 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 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 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 shall not be taken 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 case. The miscellaneous applications (CMs) were 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-25691-CII-2017) was also dismissed as withdrawn. The ratio of the decision pertains to the procedure for withdrawal of appeals based on tax effect and circulars, and the implications of such withdrawal on the merits of the case and future litigation.
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 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 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 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, 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 as withdrawn with liberty.
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.
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 not maintainable. The court noted that the learned counsel for the appellant did not dispute that the amount involved in the present appeal was ₹34,39,695/-. As this amount was less than the limit prescribed in the Central Board of Direct Taxes (CBDT) Circular dated 11.07.2018, the appeal was dismissed on this procedural ground. The High Court explicitly clarified that the dismissal of the appeal would not be taken as upholding the order passed by the Tribunal. The legal issue raised in the appeal was left open to be considered in an appropriate case. Therefore, no decision was rendered on the merits of the substantial questions of law concerning the deletion of the addition by the ITAT.
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 ITAT's order on merits. Furthermore, the legal issue that the revenue claimed was left open to be adjudicated in an appropriate case. The operative direction was the dismissal of the appeal as withdrawn with liberty.
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 Court also disposed of CM-16990-CII-2018.
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 construed as an affirmation of the ITAT'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 operative direction was the dismissal of the appeal as withdrawn with liberty to revive. No specific issue was left undecided, rather the legal issue was expressly left open for future adjudication.
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 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 was given on the merits of the case, as the appeal was withdrawn.
The High Court held that no substantial questions of law arise from the ITAT's order. Regarding the addition of ₹10,70,000, the Court found that Ishwar Singh, the alleged creditor, had no Permanent Account Number (PAN), did not file income tax returns, could not recall transaction dates, and failed to produce any evidence of the property sale or agreement. The property was also not reflected in the assessee's books. The ITAT's finding that the identity was of a different person and not M/s Surya Roshni, and that creditworthiness and genuineness were not established, was upheld. Regarding the addition of ₹4,00,000 from the assessee's wife, Urmila Devi, the Court noted that cash was deposited on the same day a cheque was issued to the assessee. Urmila Devi's declared income was only ₹64,007. The assessee failed to produce her for recording her statement, despite being asked to do so. The ITAT's confirmation of the addition, finding that creditworthiness was not established, was also upheld. The Court rejected the assessee's contention that Ishwar Singh's identity and capacity were proved, and that no opportunity was provided, stating no such request was made to the AO and no permission was sought to produce documents in appeal. The appeal was dismissed.
The High Court dismissed the appeal as withdrawn. The court granted the revenue the liberty to file an application for revival of the appeal if something 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. Furthermore, the court stated that the legal issue, as claimed by the revenue, was being 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 by the revenue.
The High Court dismissed the appeal 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 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 case. No specific finding was given on the merits of the case as the appeal was withdrawn.
The High Court dismissed the appeal filed by the revenue. The court noted that the tax effect involved was very small, ₹82,032. It referred to the Supreme Court's decision in Commissioner of Income Tax Vs. Dhanalekshmi Bank Ltd., [2015] 373 ITR 526 (SC), where an appeal with a low tax effect was dismissed without going into the merits, leaving the question of law open. The court clarified that the dismissal of the appeal would not be considered an affirmation of the Income Tax Appellate Tribunal's order on merits and that the legal issue claimed by the revenue was left open to be adjudicated in an appropriate case.
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 Tribunal'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 any finding on the merits of the case or the specific issues that led to the appeal before the Tribunal.
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 court explicitly stated that the legal issue, as claimed by the revenue, was being left open to be adjudicated in an appropriate case. No specific finding on the merits of the original dispute was made.
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 judgment does not provide details of the original ITAT order or the specific legal issue that was left 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 considered an affirmation of the Tribunal's order on merits. Furthermore, the court stated that the legal issue, as claimed by the revenue, was being 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 appeals filed by the Revenue are not maintainable. The Court found force in the assessee's submission that the total tax effect of ₹15,20,171/- is well below the prescribed monetary limit of ₹50,00,000/- for filing appeals before the High Court, as stipulated in CBDT Circular No. 3/18. The Court interpreted clause 5 of the circular to mean that while appeals can be filed for all assessment years in a composite order if the tax effect in at least one year exceeds the limit, the primary condition remains that the tax effect in the relevant assessment year(s) must be considered. The Court noted that the circular clearly states that appeals shall not be filed if the tax effect does not exceed the monetary limits. Citing the Supreme Court's decision in Commissioner of Income Tax v. Dhanalekshmi Bank Ltd., the Court dismissed the appeals due to the low tax effect, without going into the merits. The legal issue was left open for adjudication in an appropriate case, and the dismissal was not to be taken as an affirmation of the ITAT's order on merits.
The High Court found force in the submissions of the Assessee and dismissed the appeals. The Court noted that Circular No. 3/18 clearly provides a monetary limit of ₹50,00,000/- for filing departmental appeals before the High Court. The cumulative tax effect in all the appeals before the Court was ₹14,18,277/-, which is substantially below this limit. The Court found no support for the Revenue's contention in Clause 5 of the Circular, stating that it requires the tax effect to be calculated separately for each assessment year and that appeals can only be filed for years where the tax effect exceeds the monetary limit, unless it's a composite order involving more than one year where an appeal is filed for a year exceeding the limit. The Court, referencing the Supreme Court's decision in CIT v. Dhanalekshmi Bank Ltd., dismissed the appeals due to the low tax effect without going into the merits, leaving the question of law open for adjudication in an appropriate case. The dismissal was clarified not to be an affirmation of the Tribunal's order on merits.
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 Income Tax Appellate 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 did not decide the merits of the case.
The High Court held that the reassessment proceedings were not invalid. The court referred to Section 159 of the Income Tax Act, 1961, which clarifies that legal representatives are liable to pay any sum the deceased would have been liable to pay, and proceedings that could have been taken against the deceased can be taken against the legal representative. The court also cited Section 292B, which states that proceedings shall not be invalid merely due to a mistake, defect, or omission if they are in substance and effect in conformity with the intent and purpose of the Act. The Principal CIT's order noted that the notice under Section 148 was issued within time and at the correct address before the department knew of the death. Crucially, the petitioner, as the legal representative, attended the proceedings, furnished information, and did not object until the addition was made. Therefore, the Principal CIT rightly dismissed the revision application. The court found no merit in the petition and dismissed it.
The High Court held that the appeals filed by the Revenue were not maintainable. The Court found force in the assessee's submission that the total tax effect of `4,90,122/- was substantially below the `50,00,000/- monetary limit prescribed for filing appeals before the High Court by CBDT Circular No. 3/18. The Court interpreted clause 5 of the Circular, which the Revenue relied upon, and found that it did not support the Revenue's contention. The clause mandates that tax effect should be calculated separately for each assessment year, and appeals can be filed for years where the tax effect exceeds the monetary limit, or for all years if a composite order involves common issues and the decision is to appeal for years with tax effect exceeding the limit. However, the Court noted that the cumulative tax effect in all the appeals was far below the prescribed limit. Citing the Supreme Court's decision in CIT v. Dhanalekshmi Bank Ltd., the Court dismissed the appeals due to low tax effect, without going into the merits. The legal issue was left open for adjudication in an appropriate case, and the dismissal was clarified not to be an affirmation of the ITAT's order on merits.
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 left open to be adjudicated in an appropriate case. No decision was made on 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 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 operative direction was the dismissal of the appeal as withdrawn, with specific liberty granted to the revenue.
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, as claimed by the revenue, was left open to be adjudicated in an appropriate case. The specific findings of the ITAT or the reasoning behind its order are not discussed as the appeal was withdrawn before any substantive adjudication by the High Court.
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 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 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 before any substantive adjudication.
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 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 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 the specified liberty and clarification.
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 Court explicitly stated that the legal issue, as claimed by the revenue, was being left open to be adjudicated in an appropriate future case. No specific findings were made on the merits of the original dispute.
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 explicitly left open to be adjudicated in an appropriate case. The judgment does not provide any finding on the merits of the case or the reasoning behind the ITAT's original order.
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 ITAT's order on merits. Furthermore, the court stated that the legal issue, as claimed by the revenue, was being left open to be adjudicated in an appropriate case. No specific finding on the merits of the original dispute was made, as the appeal was withdrawn.
The High Court dismissed the appeal as withdrawn. It granted 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 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 case. No specific finding was given on the merits of the case.
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 its merits. Furthermore, the legal issue, as claimed by the revenue, was explicitly left open to be adjudicated in an appropriate future case. The related application was also dismissed as withdrawn.
The High Court dismissed the appeal as withdrawn. It granted 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 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 ITAT's order on merits. Furthermore, the legal issue, as 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 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 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. No specific finding was given on the merits of the ITAT's order.