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“miscellaneous application”

AppealsSection 254(2)Section 254(2)1,501 judgments

The decision most relied on for miscellaneous application is 254(2) of the Act. In Honda Siel Power Products Ltd. v. CIT (295 ITR 466), cited in 35 judgments on BharatTax.

Leading authorities on miscellaneous application

254(2) of the Act. In Honda Siel Power Products Ltd. v. CIT
295 ITR 466 · 2007 · Supreme Court
35
citing judgments

A mistake apparent from the record that prejudices a party is rectifiable under section 254(2) of the Act.

CIT v. Birla Janahit Trust
208 ITR 372 · 1994 · High Court
17
citing judgments

Expenditure on salaries and miscellaneous expenses for carrying out the trust's objectives is considered an application of income for charitable purposes. Liabilities for employee benefits, such as gratuity and leave encashment, are accrued liabilities even if payable in the future.

Jagmittar Sain Bhagat v. Director, Health Services
10 SCC 136 · 2013 · Reported
12
citing judgments

A party can challenge the maintainability of an appeal, even if the delay in filing cross-objections is condoned due to bonafide reasons.

Electronics Corporation of India Ltd. v. Union of India
238 CTR 353 · Supreme Court
10
citing judgments

The Supreme Court held that the provisions for obtaining approval from the Chief Commissioner of Customs and Excise (CoD) had outlived their utility, leading to the recall of previous orders that relied on such approvals.

CIT v. State Bank of Hyderabad
382 ITR 499 · 2016 · Reported
10
citing judgments

A Tribunal order recalling an earlier order that was dismissed for want of condonation of delay approval is interlocutory and does not adjudicate on merits.

Judgments citing miscellaneous application

Tech Mahindra Ltd ( Formerly Known As Mahindra British Telecom Ltd), Mumbai vs. DCIT Cir 2(3), Mumbai

In the result the appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 1035/MUM/2010[2005-06]Status: DisposedITAT Mumbai20 Jun 2023AY 2005-06

Bench: Shri Amit Shukla & Shri Amarjit Singhdcit-2(3) Vs. M/S. Tech Mahindra Ltd. R.No. 555, Aaykar (Formerly Known As Bhavan, Mahindra British Mumbai-400020 Telecome Ltd.) Gateway Building, Apollo Bunder Mumbai-400001 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacm3484F Appellant .. Respondent M/S. Tech Mahindra Ltd. Vs. Dcit-2(3) (Formerly Known As Mahindra R.No. 555, Aaykar British Telecome Ltd.) Bhavan, Gateway Building, Apollo Mumbai-400020 Bunder Mumbai-400001 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacm3484F Appellant .. Respondent

For Appellant: Shri. Jahangir D. Mistri &For Respondent: Shri Azhar Zain Vayal
Section 10ASection 92C

appeals were adjudicated by the ITAT vide combined order ITA No. 1035/Mum/2022 and ITA No. 2041/Mum/2010 on 23.03.2022. 2. Thereafter, the assessee company filed miscellaneous application vide MA No. 327/Mum/2022 on the issue of transfer pricing adjustment with respect of charging interest for extended credit period to the associated enterprises ... ITAT vide order MA No. 277/Mum/2022 and 327/Mum/2022 dated 30.04.2023 has recalled the order dated 23.03.2022 to adjudicate the aforesaid issues by allowing the miscellaneous application filed by the assessee. 4. Both the issues are adjudicated as followed. 5. Ground of appeal as per the revenue’s appeal as under

Transcon Freight System Pvt. Ltd, Mumbai vs. Dy CPC, Bangalore

In the result, Miscellaneous Application filed by the Revenue is allowed, while the appeal by the assessee is dismissed

ITA 85/MUM/2022[2017-18]Status: DisposedITAT Mumbai15 Jun 2023AY 2017-18

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Ms. Richa Gulati
Section 2(24)Section 254(2)Section 36(1)(va)

Richa Gulati Date of Hearing – 09/06/2023 Date of Order – 15/06/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present Miscellaneous Application (“M.A.”) has been filed by the Revenue seeking recall of the order dated 17/05/2022, passed under section Transcon Freight System Pvt. Ltd. M.A. no.143/Mum./2023 ... Supreme Court in Checkmate Services Pvt. Ltd. (supra), the grounds raised by the assessee in its appeal are dismissed. 11. In the result, Miscellaneous Application filed by the Revenue is allowed, while the appeal by the assessee is dismissed. Order pronounced in the open Court on 15/06/2023 B.R. BASKARAN SANDEEP

Sharda Silicate & Chemical Industries, Mumbai vs. Income Tax Officer, Ward 26(2)(1), Mumbai

In the result, Miscellaneous Application filed by the Revenue is allowed, while the appeal by the assessee is dismissed

ITA 211/MUM/2022[2019-20]Status: DisposedITAT Mumbai15 Jun 2023AY 2019-20

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Ms. Richa Gulati
Section 2(24)Section 254(1)Section 254(2)Section 36(1)(va)

Richa Gulati Date of Hearing – 09/06/2023 Date of Order – 15/06/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present Miscellaneous Application (“M.A.”) has been filed by the Revenue seeking recall of the order dated 25/05/2022, passed under section 254(1) of the Income ... Supreme Court in Checkmate Services Pvt. Ltd. (supra), the grounds raised by the assessee in its appeal are dismissed. 11. In the result, Miscellaneous Application filed by the Revenue is allowed, while the appeal by the assessee is dismissed. Order pronounced in the open Court on 15/06/2023 B.R. BASKARAN SANDEEP

M/S. Makhija Electromechanical Pvt. Ltd, Mumbai vs. NFAC, Mumbai

In the result, Miscellaneous Application filed by the Revenue is allowed, while the appeal by the assessee is dismissed

ITA 1635/MUM/2021[2018-19]Status: DisposedITAT Mumbai15 Jun 2023AY 2018-19

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Ms. Richa Gulati
Section 2(24)Section 254(2)Section 36(1)(va)

Richa Gulati Date of Hearing – 09/06/2023 Date of Order – 15/06/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present Miscellaneous Application (“M.A.”) has been filed by the Revenue seeking recall of the order dated 28/04/2022, passed under section M/s. Makhija Electromechanical Pvt. Ltd. M.A. no.31/Mum./2023 ... Supreme Court in Checkmate Services Pvt. Ltd. (supra), the grounds raised by the assessee in its appeal are dismissed. 11. In the result, Miscellaneous Application filed by the Revenue is allowed, while the appeal by the assessee is dismissed. Order pronounced in the open Court on 15/06/2023 B.R. BASKARAN SANDEEP

Reuters India P. Ltd, Mumbai vs. ACIT (OSD) RG 2(3), Mumbai

In the result, Miscellaneous Application filed by the Revenue is allowed, while ground no

ITA 9045/MUM/2010[2006-07]Status: DisposedITAT Mumbai15 Jun 2023AY 2006-07

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Ms. Richa Gulati
Section 2(24)Section 254(2)Section 36(1)(va)

Richa Gulati Date of Hearing –09/06/2023 Date of Order – 15/06/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present Miscellaneous Application (“M.A.”) has been filed by the Revenue seeking recall of the order dated 05/08/2022, passed under section Reuters India Pvt. Ltd. M.A. no.171/Mum./2023 ITA no.9045/Mum ... Supreme Court in Checkmate Services Pvt. Ltd. (supra), the ground no.22 raised by the assessee is dismissed. 11. In the result, Miscellaneous Application filed by the Revenue is allowed, while ground no.22 raised in assessee‟s appeal for the assessment year 2006- 07, is dismissed. Order pronounced in the open

Gayatri Construction, Raigarh vs. Income Tax Officer, Ward-1, Raigarh

ITA 9/RPR/2022[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

reason that the captioned respective appeals have been recalled in terms of our observations recorded while disposing off the revenue’s miscellaneous applications for the limited purpose of giving effect to the 14 ITA No.67/RPR/2019 & 38 Others. judgment of the Hon’ble Supreme Court in the case of Checkmate Services

Gayatri Construction, Raigarh vs. Income Tax Officer, Ward-1, Raigarh

ITA 8/RPR/2022[2018-19]Status: DisposedITAT Raipur12 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

reason that the captioned respective appeals have been recalled in terms of our observations recorded while disposing off the revenue’s miscellaneous applications for the limited purpose of giving effect to the 14 ITA No.67/RPR/2019 & 38 Others. judgment of the Hon’ble Supreme Court in the case of Checkmate Services

Mutyala Mohan, Bhilai vs. Assistant Commissioner of Income Tax, Circle-1(1), Bhilai

ITA 76/RPR/2022[2018-19]Status: DisposedITAT Raipur12 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

reason that the captioned respective appeals have been recalled in terms of our observations recorded while disposing off the revenue’s miscellaneous applications for the limited purpose of giving effect to the 14 ITA No.67/RPR/2019 & 38 Others. judgment of the Hon’ble Supreme Court in the case of Checkmate Services

Panchsheel Engineering Works, Bilaspur vs. Income Tax Officer, Ward-2(1), Bilaspur

ITA 7/RPR/2022[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

reason that the captioned respective appeals have been recalled in terms of our observations recorded while disposing off the revenue’s miscellaneous applications for the limited purpose of giving effect to the 14 ITA No.67/RPR/2019 & 38 Others. judgment of the Hon’ble Supreme Court in the case of Checkmate Services

Panchsheel Engineering Works, Bilaspur vs. Income Tax Officer, Ward-2(1), Bilaspur

ITA 6/RPR/2022[2018-19]Status: DisposedITAT Raipur12 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

reason that the captioned respective appeals have been recalled in terms of our observations recorded while disposing off the revenue’s miscellaneous applications for the limited purpose of giving effect to the 14 ITA No.67/RPR/2019 & 38 Others. judgment of the Hon’ble Supreme Court in the case of Checkmate Services

M/S Sumeet Synfab (India) Pvt. Ltd., Raipur vs. Assistant Director of Income Tax, CPC, Bengaluru

ITA 59/RPR/2022[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

reason that the captioned respective appeals have been recalled in terms of our observations recorded while disposing off the revenue’s miscellaneous applications for the limited purpose of giving effect to the 14 ITA No.67/RPR/2019 & 38 Others. judgment of the Hon’ble Supreme Court in the case of Checkmate Services

M/S Alankar Steels Pvt. Ltd., Raipur vs. Assistant Director of Income Tax, CPC, Begaluru

ITA 58/RPR/2022[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

reason that the captioned respective appeals have been recalled in terms of our observations recorded while disposing off the revenue’s miscellaneous applications for the limited purpose of giving effect to the 14 ITA No.67/RPR/2019 & 38 Others. judgment of the Hon’ble Supreme Court in the case of Checkmate Services

Shri Ashok Kumar Yadav, Korba vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 52/RPR/2022[2018-19]Status: DisposedITAT Raipur12 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

reason that the captioned respective appeals have been recalled in terms of our observations recorded while disposing off the revenue’s miscellaneous applications for the limited purpose of giving effect to the 14 ITA No.67/RPR/2019 & 38 Others. judgment of the Hon’ble Supreme Court in the case of Checkmate Services

M/S Neelkantham Systems Pvt. Ltd, Korba vs. Commissioner of Income Tax (Appeals), National Faceless Appeal Center, Delhi

ITA 51/RPR/2022[2014-15]Status: DisposedITAT Raipur12 Jun 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

reason that the captioned respective appeals have been recalled in terms of our observations recorded while disposing off the revenue’s miscellaneous applications for the limited purpose of giving effect to the 14 ITA No.67/RPR/2019 & 38 Others. judgment of the Hon’ble Supreme Court in the case of Checkmate Services

M/S Rajendra Engineering Enterprises, Korba vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 50/RPR/2022[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

reason that the captioned respective appeals have been recalled in terms of our observations recorded while disposing off the revenue’s miscellaneous applications for the limited purpose of giving effect to the 14 ITA No.67/RPR/2019 & 38 Others. judgment of the Hon’ble Supreme Court in the case of Checkmate Services

M/S Rajendra Engineering Enterprises, Korba vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 49/RPR/2022[2018-19]Status: DisposedITAT Raipur12 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

reason that the captioned respective appeals have been recalled in terms of our observations recorded while disposing off the revenue’s miscellaneous applications for the limited purpose of giving effect to the 14 ITA No.67/RPR/2019 & 38 Others. judgment of the Hon’ble Supreme Court in the case of Checkmate Services

M/S Precision Erectors and Services Pvt. Ltd, Korba vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur (Appeal), Bilaspur

ITA 48/RPR/2022[2018-19]Status: DisposedITAT Raipur12 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

reason that the captioned respective appeals have been recalled in terms of our observations recorded while disposing off the revenue’s miscellaneous applications for the limited purpose of giving effect to the 14 ITA No.67/RPR/2019 & 38 Others. judgment of the Hon’ble Supreme Court in the case of Checkmate Services

Hora Transport Co. Pvt. Ltd, Raipur vs. Assistant Commissioner of Income Tax, Centralized Processing Center (CPC)), Bengaluru, Delhi

ITA 41/RPR/2022[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

reason that the captioned respective appeals have been recalled in terms of our observations recorded while disposing off the revenue’s miscellaneous applications for the limited purpose of giving effect to the 14 ITA No.67/RPR/2019 & 38 Others. judgment of the Hon’ble Supreme Court in the case of Checkmate Services

Shivnath Tractors, Kanker vs. Assistant Commissioner of Income Tax, Circle-2(1), Raipur

ITA 28/RPR/2022[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

reason that the captioned respective appeals have been recalled in terms of our observations recorded while disposing off the revenue’s miscellaneous applications for the limited purpose of giving effect to the 14 ITA No.67/RPR/2019 & 38 Others. judgment of the Hon’ble Supreme Court in the case of Checkmate Services

J B Construction Company, Bilaspur vs. Assistant Director of Income Tax, CPC, Bangalore

ITA 2/RPR/2022[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

reason that the captioned respective appeals have been recalled in terms of our observations recorded while disposing off the revenue’s miscellaneous applications for the limited purpose of giving effect to the 14 ITA No.67/RPR/2019 & 38 Others. judgment of the Hon’ble Supreme Court in the case of Checkmate Services