Rajinder Nath v. CIT

120 ITR 14Supreme Court of India1979#2047 most cited

What is Rajinder Nath v. CIT authority for?

A 'direction' issued by an appellate or revisional authority under Sections 150(1) or 153(3) of the Income-tax Act must be a specific, clear, and mandatory positive command requiring action, and not merely an observation or finding, to be legally effective.

56

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2009 to 2026.

Also referred to as

Rajinder Nath v CIT · Section 150(1) direction · Section 153(3) direction · reassessment limitation · express direction · specific mandatory command · mere observation · finding · appellate authority direction

Also reported as

2 Taxmann 204

Sections most often in play

Section 147Section 148Section 10(38)Section 132Section 142(1)Section 143(2)Section 143(3)Section 149

Issues it is cited on

section 150(2)section 150(1)section 150section 153(3)section 33(4)section 34(1)section 31section 33preponderance of probabilitysection 34bogus long term capital gainsection 245

Judgments citing Rajinder Nath v. CIT

K Ramaswamy, Mysore vs. The Assistant Commissioner of Income Tax Circle-2(1), Mysore

In the result, both the appeals by the assessee are allowed

ITA 2527/BANG/2018[2011-12]Status: DisposedITAT Bangalore12 Feb 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

…eaning of the word direction as contemplated even in the amended provisions of law. The direction should be clear and without any ambiguity. The word 'direction' has been interpreted by the decision of the Apex Court in the case of Rajinder Nath v. CIT [1979] 120 ITR 14/2 Taxman 204, where it has been held that in any event whatever else it may amount to, on its very terms the observation that the ITO is free to take action, to assess the excess in the hand of the co-owners cannot be described as a direction. A direction by a statutory authority is in the nature of an order requiring positive compliance. When it…

Shri. Ajith R, Mysore vs. Assistant Commissioner of Income Tax, Circle-2(1), Mysore

In the result, both the appeals by the assessee are allowed

ITA 1869/BANG/2018[2010-11]Status: DisposedITAT Bangalore12 Feb 2020AY 2010-11

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

…eaning of the word direction as contemplated even in the amended provisions of law. The direction should be clear and without any ambiguity. The word 'direction' has been interpreted by the decision of the Apex Court in the case of Rajinder Nath v. CIT [1979] 120 ITR 14/2 Taxman 204, where it has been held that in any event whatever else it may amount to, on its very terms the observation that the ITO is free to take action, to assess the excess in the hand of the co-owners cannot be described as a direction. A direction by a statutory authority is in the nature of an order requiring positive compliance. When it…

Shri. K. Ramaswamy, Mysore vs. Assistant Commissioner of Income Tax, Circle-2(1), Mysore

In the result, both the appeals by the assessee are allowed

ITA 1866/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Feb 2020AY 2008-09

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

…eaning of the word direction as contemplated even in the amended provisions of law. The direction should be clear and without any ambiguity. The word 'direction' has been interpreted by the decision of the Apex Court in the case of Rajinder Nath v. CIT [1979] 120 ITR 14/2 Taxman 204, where it has been held that in any event whatever else it may amount to, on its very terms the observation that the ITO is free to take action, to assess the excess in the hand of the co-owners cannot be described as a direction. A direction by a statutory authority is in the nature of an order requiring positive compliance. When it…

K.Ramaswamy, Mysore vs. The Assistant Commissioner of Income Tax Circle-1(1), Mysore

In the result, both the appeals by the assessee are allowed

ITA 959/BANG/2018[2009-10]Status: DisposedITAT Bangalore12 Feb 2020AY 2009-10

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

…eaning of the word direction as contemplated even in the amended provisions of law. The direction should be clear and without any ambiguity. The word 'direction' has been interpreted by the decision of the Apex Court in the case of Rajinder Nath v. CIT [1979] 120 ITR 14/2 Taxman 204, where it has been held that in any event whatever else it may amount to, on its very terms the observation that the ITO is free to take action, to assess the excess in the hand of the co-owners cannot be described as a direction. A direction by a statutory authority is in the nature of an order requiring positive compliance. When it…

Shri. Ajith R, Mysore vs. Assistant Commissioner of Income Tax, Circle-2(1), Mysore

In the result, both the appeals by the assessee are allowed

ITA 1870/BANG/2018[2011-12]Status: DisposedITAT Bangalore12 Feb 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

…eaning of the word direction as contemplated even in the amended provisions of law. The direction should be clear and without any ambiguity. The word 'direction' has been interpreted by the decision of the Apex Court in the case of Rajinder Nath v. CIT [1979] 120 ITR 14/2 Taxman 204, where it has been held that in any event whatever else it may amount to, on its very terms the observation that the ITO is free to take action, to assess the excess in the hand of the co-owners cannot be described as a direction. A direction by a statutory authority is in the nature of an order requiring positive compliance. When it…

Shri. K. Ramaswamy, Mysore vs. Assistant Commissioner of Income Tax, Circle--2(1), Mysore

In the result, both the appeals by the assessee are allowed

ITA 1868/BANG/2018[2012-13]Status: DisposedITAT Bangalore12 Feb 2020AY 2012-13

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

…eaning of the word direction as contemplated even in the amended provisions of law. The direction should be clear and without any ambiguity. The word 'direction' has been interpreted by the decision of the Apex Court in the case of Rajinder Nath v. CIT [1979] 120 ITR 14/2 Taxman 204, where it has been held that in any event whatever else it may amount to, on its very terms the observation that the ITO is free to take action, to assess the excess in the hand of the co-owners cannot be described as a direction. A direction by a statutory authority is in the nature of an order requiring positive compliance. When it…

Shri. K. Ramaswamy, Mysore vs. Assistant Commissioner of Income Tax, Circle-2(1), Mysore

In the result, both the appeals by the assessee are allowed

ITA 1867/BANG/2018[2010-11]Status: DisposedITAT Bangalore12 Feb 2020AY 2010-11

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

…eaning of the word direction as contemplated even in the amended provisions of law. The direction should be clear and without any ambiguity. The word 'direction' has been interpreted by the decision of the Apex Court in the case of Rajinder Nath v. CIT [1979] 120 ITR 14/2 Taxman 204, where it has been held that in any event whatever else it may amount to, on its very terms the observation that the ITO is free to take action, to assess the excess in the hand of the co-owners cannot be described as a direction. A direction by a statutory authority is in the nature of an order requiring positive compliance. When it…

The ITO, Ward-1(1)(4), Ahmedabad vs. Shri Mehul Pratap Asnani, Ahmedabad

Appeals are dismissed and assessee’s cross objection is allowed

ITA 3133/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2012-13

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Royआयकर अपील सं. / I.T.A. Nos. 3133/Ahd/2015 & 1659/Ahd/14 ("नधा"रण वष" / Assessment Years : 2012-13 & 2010-11)

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Vidhyut Trivedi, Sr.D.R
Section 2(22)(e)Section 201

…ividend income being brought to tax in the hands of Shri Asnani is a direction necessary for the disposal of case. This issue assumes significance in view of the legal position that, as held by Hon'ble Supreme Court in the case of CIT vs Rajinder Nath [(1979) 120 ITR 14 (SC)], "As regards the expression "direction" in s. 153(3)(ii) of the Act, it is now well settled that it must be an express direction necessary for the disposal of the case before the authority or Court. It must also be a direction which the authority or Court is empowered to give while deciding the case before it." Their Lordships then added tha…

Devas Multimedia Private Limited vs. The Principal Commissioner of Income-Tax

WP/11618/2016HC Karnataka27 Sept 2019

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri Writ Petition No.11618 Of 2016 (T-It) Between:

Section 142(4)Section 143(2)Section 143(3)Section 144Section 144CSection 263Section 92C

…e can be exercised only if the circumstances specified therein viz. (1) the order is erroneous; (2) by virtue of the order being erroneous prejudice has been caused to the interest of the Revenue, exist. 52. In Rajinder Nath [(1979) 4 SCC 282 : (1979) 120 ITR 14] , this Court held: (SCC pp. 286-87, para 11) “11. The expressions ‘finding’ and ‘direction’ are limited in meaning. A finding given in an appeal, revision or reference arising out of an assessment must be a 33 finding necessary for the disposal of the particular case, that is to say, in respect of the particular assess…

ITO 6(1)(3), Mumbai vs. Aristo Realty Developers Ltd, Mumbai

In the result, the appeal of Revenue appeal is dismissed

ITA 3638/MUM/2014[2005-06]Status: DisposedITAT Mumbai30 Aug 2019AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Ms. Anadi Verma, DRFor Respondent: Shri D.V. Lakhani, AR
Section 115JSection 143(3)Section 145(1)Section 147Section 148

…it must be directly involved in the disposal of the case. To be a 21 | P a g e direction as contemplated by section 153(3)(ii) it must be an express direction necessary for the disposal of the case before the authority or court vide Rajinder Nath v. CIT[1979]120 ITR 141 (SC); Gupta Traders v. CIT[1982] 135 ITR 5042 (All.); CIT v. Tarajan Tea Co. (P.) 236 ITR 4773 (SC) and CIT v. Goel Ltd.[1999] Bros.[1982] 135 ITR 5114(All.), etc. The case of an expatriate employee was to be decided on the basis of the provisions of article XIV of the treaty, whereas corporate income was to be decided on the basis of either arti…

Pelican Credits & Scurities P. Ltd, Mumbai vs. DCIT 5(2)(1), Mumbai

In the result, the appeal of assessee is allowed on jurisdictional issue

ITA 2413/MUM/2017[2007-08]Status: DisposedITAT Mumbai12 Jul 2019AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Shri Bhupendra Shah, ARFor Respondent: Shri Abirama Karthikeyan, DR
Section 133(6)Section 143(1)Section 143(3)Section 147Section 148

…ssary finding it must be directly involved in the disposal of the case. To be a direction as contemplated by section 153(3)(ii) it must be an express direction necessary for the disposal of the case before the authority or court vide Rajinder Nath v. CIT[1979]120 ITR 141 (SC); Gupta Traders v. CIT[1982] 135 ITR 5042 (All.); CIT v. Tarajan Tea Co. (P.) 236 ITR 4773 (SC) and CIT v. Goel Ltd.[1999] Bros.[1982] 135 ITR 5114(All.), etc. The case of an expatriate employee was to be decided on the basis of the provisions of article XIV of the treaty, whereas corporate income was to be decided on the basis of either arti…

DCIT- Cir- 6(3)(1), Mumbai vs. Imperial Procurement Services Pvt. Ltd., Mumbai

In the result, the appeal of Revenue is dismissed

ITA 2737/MUM/2018[2007-08]Status: DisposedITAT Mumbai20 Jun 2019AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Jacinta Zimik Vishai, DRFor Respondent: Mr. Anuj Kisnadwala, AR
Section 115JSection 143(3)Section 147Section 148

…ssary finding it must be directly involved in the disposal of the case. To be a direction as contemplated by section 153(3)(ii) it must be an express direction necessary for the disposal of the case before the authority or court vide Rajinder Nath v. CIT[1979]120 ITR 141 (SC); Gupta Traders v. CIT[1982] 135 ITR 5042 (All.); CIT v. Tarajan Tea Co. (P.) Ltd.[1999] 236 ITR 4773 (SC) and CIT v. Goel Bros.[1982] 135 ITR 5114(All.), etc. The case of an expatriate employee was to be decided on the basis of the provisions of article XIV of the treaty, whereas corporate income was to be decided on the basis of either arti…

DCIT4(1)(1), Mumbai vs. Arcadia Share & Stock Brokers P. Ltd, Mumbai

In the result, the appeal Revenue is dismissed and the CO of the assessee is allowed

ITA 5712/MUM/2017[2008-09]Status: DisposedITAT Mumbai21 May 2019AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am Aayakr Apila Sam./ Ita No. 5712/Mum/2017 (Inaqa-Arna Baya- / Assessment Year 2008-09) The Dy. Commissioner Of Arcadia Shares & Stock Income Tax, Circle 4(1)(1) Brokers Pvt. Ltd. Room No. 640, 6Th Floor, 328/324, Ninad Chs, 1St Vs. Aayakar Bhavan, M.K. Road, Floor, Bldg No. 7, Service Mumbai-400 020 Road, Near Bhavishya Nidhi Bhavan, Mumbai-400 051 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा सं./Pan No. Aaaca4562G प्रत्याक्षेप M./ Co No. 44/Mum/2019 (Arising In Ita No. 5712/Mum/2017 For Ay 2008-09) Arcadia Shares & Stock The Dy. Commissioner Of Brokers Pvt. Ltd. Income Tax, Circle 4(1)(1) 328/324, Ninad Chs, 1St Room No. 640, 6 Th Floor, Vs. Floor, Bldg No. 7, Service Aayakar Bhavan, M.K. Road, Near Bhavishya Nidhi Road, Mumbai-400 020 Bhavan, Mumbai-400 051 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) अपीलाथी की ओर से / Appellant By : Shri Satischandra Rajore, Dr प्रत्यथी की ओर से / Respondent By : Shri Dr. K. Shivaram, Ms Neelam Jadhav, Ars सुनवाई की तारीख / Date Of Hearing: 13-05-2019 घोषणा की तारीख / Date Of Pronouncement : 21-05-2019

For Appellant: Shri Satischandra Rajore, DRFor Respondent: Shri Dr. K. Shivaram
Section 115JSection 143(3)Section 147Section 148Section 14A

…ssary finding it must be directly involved in the disposal of the case. To be a direction as contemplated by section 153(3)(ii) it must be an express direction necessary for the disposal of the case before the authority or court vide Rajinder Nath v. CIT[1979]120 ITR 141 (SC); Gupta Traders v. CIT[1982] 135 ITR 5042 (All.); CIT v. Tarajan Tea Co. (P.) Ltd.[1999] 236 ITR 4773 (SC) and CIT v. Goel Bros.[1982] 135 ITR 5114(All.), etc. The case of an expatriate employee was to be decided on 17 CO No. 44/Mum/2019 the basis of the provisions of article XIV of the treaty, whereas corporate income was to be decided on t…

K Gopal Raj, Hyd, Hyderabad vs. DCIT, Cen.Circle-1(3), Hyd, Hyderabad

In the result, appeal of the assessee in ITA No

ITA 773/HYD/2017[2009-10]Status: DisposedITAT Hyderabad15 Feb 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Esther N. Hangal
Section 132Section 143(3)

…e ld. AR submitted that AO reopened the assessment considering the findings given by CIT(A) for the AY 2008-09. He argued that CIT(A) has given direction for the other AYs. In this regard, he relied on the following case laws: 1. Rajinder Nath Vs. CIT, [1979] 120 ITR 14 (SC) 2. ITO Vs. Murlidhar Bhagwan Das (SC) [1964] 52 ITR 335 3. Computer Science Corporation of India (P) Ltd. Vs. Addl. CIT, [2014] 268 CTR 110 (MP) 4. Munjal Showa Ltd. Vs. DCIT, [2016] 382 ITR 555 (Del.) Further, he submitted that there is no link with the tangible material for the reopened assessment for AY 2009-10. For this proposition, he…

ACIT, Circle-7(1), Hyderabad vs. K Gopal Raj, Hyd, Hyderabad

In the result, appeal of the assessee in ITA No

ITA 765/HYD/2017[2009-10]Status: DisposedITAT Hyderabad15 Feb 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Esther N. Hangal
Section 132Section 143(3)

…e ld. AR submitted that AO reopened the assessment considering the findings given by CIT(A) for the AY 2008-09. He argued that CIT(A) has given direction for the other AYs. In this regard, he relied on the following case laws: 1. Rajinder Nath Vs. CIT, [1979] 120 ITR 14 (SC) 2. ITO Vs. Murlidhar Bhagwan Das (SC) [1964] 52 ITR 335 3. Computer Science Corporation of India (P) Ltd. Vs. Addl. CIT, [2014] 268 CTR 110 (MP) 4. Munjal Showa Ltd. Vs. DCIT, [2016] 382 ITR 555 (Del.) Further, he submitted that there is no link with the tangible material for the reopened assessment for AY 2009-10. For this proposition, he…

ITO, Ward-7(3), Hyd, Hyderabad vs. Kosetty Nagaraju, Hyd, Hyderabad

In the result, appeal of the assessee in ITA No

ITA 343/HYD/2015[2009-10]Status: DisposedITAT Hyderabad15 Feb 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Esther N. Hangal
Section 132Section 143(3)

…e ld. AR submitted that AO reopened the assessment considering the findings given by CIT(A) for the AY 2008-09. He argued that CIT(A) has given direction for the other AYs. In this regard, he relied on the following case laws: 1. Rajinder Nath Vs. CIT, [1979] 120 ITR 14 (SC) 2. ITO Vs. Murlidhar Bhagwan Das (SC) [1964] 52 ITR 335 3. Computer Science Corporation of India (P) Ltd. Vs. Addl. CIT, [2014] 268 CTR 110 (MP) 4. Munjal Showa Ltd. Vs. DCIT, [2016] 382 ITR 555 (Del.) Further, he submitted that there is no link with the tangible material for the reopened assessment for AY 2009-10. For this proposition, he…

ITO, Ward-7(3), Hyd, Hyderabad vs. Kosetty Kishore, Hyd, Hyderabad

In the result, appeal of the assessee in ITA No

ITA 342/HYD/2015[2009-10]Status: DisposedITAT Hyderabad15 Feb 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmans.No.

For Appellant: Shri K.C. DevdasFor Respondent: Esther N. Hangal
Section 132Section 143(3)

…e ld. AR submitted that AO reopened the assessment considering the findings given by CIT(A) for the AY 2008-09. He argued that CIT(A) has given direction for the other AYs. In this regard, he relied on the following case laws: 1. Rajinder Nath Vs. CIT, [1979] 120 ITR 14 (SC) 2. ITO Vs. Murlidhar Bhagwan Das (SC) [1964] 52 ITR 335 3. Computer Science Corporation of India (P) Ltd. Vs. Addl. CIT, [2014] 268 CTR 110 (MP) 4. Munjal Showa Ltd. Vs. DCIT, [2016] 382 ITR 555 (Del.) Further, he submitted that there is no link with the tangible material for the reopened assessment for AY 2009-10. For this proposition, he…

Rasna Pvt. Ltd., Ahmedabad vs. The Dy. CIT., Circle-3(1)(2), Ahmedabad

In the result, appeal ITA 2334/Ahd/2015 filed by assessee is partly allowed

ITA 2334/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad30 Jan 2019AY 2010-11
For Appellant: Shri P.F. Jain, A.RFor Respondent: Shri Lalit P. Jain, Sr. D.R
Section 143(3)Section 36Section 41(1)

…tions of Hon'ble High Court's order, will not come to the rescue to the assessee in this case since there is no such "finding or direction" on merits, which can be given effect, in terms of Hon'ble Supreme Court's judgment in the case of Rajinder Nath Vs CITf 120 ITR 14). The relaxation under section 153(3), as held by i lon'ble Supreme Court in this case, comes to the rescue of the revenue only in respect of such findings or directions as are necessary for disposal of the matter. The matter having been decided on the ground of jurisdiction alone, there was no need to deal with the merits of the case, and, as suc…

M/S Bg Exploration & Production India Ltd., Mumbai vs. ITO (TDS), Dehradun

In the result, all the appeals filed by the assessee are partly allowed

ITA 2443/DEL/2016[2006-07]Status: DisposedITAT Delhi11 Jan 2019AY 2006-07

Bench: Sh. N. K. Billaiya & Ms. Suchitra Kamble

Section 153Section 192Section 200Section 201Section 221Section 9

…22. Secondly there has to be a finding or directions as regards the issue in question, viz., the non-deduction of tax at source resulting in an assessee having to be declared an assessee in default under section 201 of the Act. In Rajinder Nath v. CIT [1979] 120 ITR 14 (SC), it was held that the existence of an order disposing of a case qua an assessee containing specific directions of the court was a sine qua non for invoking the powers under section 153(3)(ii) of the Act. Even in the case relied upon by Mr. Shivpuri, i.e., CIT v. Idea Cellular Ltd. (supra), there is no such finding or direction to the Departme…

Panther Fincap & Management Services Ltd, Mumbai vs. ACIT Cen Cir 40, Mumbai

In the result, the appeal of assessee is allowed

ITA 1326/MUM/2012[2003-04]Status: DisposedITAT Mumbai31 Aug 2018AY 2003-04

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am Aayakr Apila Sam./ Ita No. 1326/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 2003-04) Panther Fincap & Management The Asst. Commissioner Of Services Ltd. Income Tax, Central Circle Bhupen Chambers, Ground 40, Aayakar Bhavan, M.K. Vs. Floor, 9, Dalal Street, Fort, Road, Mumbai-400 020 Mumbai-400 023 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./ Pan No. Aaacp3045P अपीलाथी की ओर े / Appellant By : Shri Rajiv Khandelwal, Ar प्रत्यथी की ओर े / Respondent By : Shri Dr. P Daniel, Dr ुनवाई की तारीख / Date Of Hearing: 23-08-2018 घोषणा की तारीख / Date Of Pronouncement : 31-08-2018 Aadosa / O R D E R

For Appellant: Shri Rajiv Khandelwal, ARFor Respondent: Shri Dr. P Daniel, DR
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148

…ssary finding it must be directly involved in the disposal of the case. To be a direction as contemplated by section 153(3)(ii) it must be an express direction necessary for the disposal of the case before the authority or court vide Rajinder Nath v. CIT[1979]120 ITR 141 (SC); Gupta v. CIT[1982] 135 ITR 5042 (All.); CIT v. Tarajan Tea Co. (P.) Ltd.[1999] 236 ITR 4773 (SC) and CIT v. Goel Bros.[1982] 135 ITR 5114(All.), etc. The case of an expatriate employee was to be decided on the basis of the provisions of article XIV of the treaty, whereas corporate income was to be decided on the basis of either article III…