AAR kept that specific concern in respect of the character away from characteristics made within the contract or around the fresh new taxability out of receipts into the qualities don’t form part of some of the newest questionnaire otherwise observes. Ergo, for example observes awarded ahead of the submitting of software you are going to not a pub in terms of term (i) of one’s proviso to help you area 245R(2) of the Work, to help you entryway of one’s software(AY. 2016-17)
S. 246A : Interest – Administrator (Appeals) – Pendency out-of attention – Data recovery from income tax – Guidelines is actually granted so you can expedite new disposal out-of notice and restraint up against healing out-of demand up until fingertips from attract [S. 143(3), 144B, 156, 226, Art, 226]
Having mention of this new mandate regarding condition (2) of your own post 226 of one’s Constitution, the latest Bombay Higher Legal got jurisdiction to help you entertain the petitions
Enabling the newest petition the fresh new Court kept that head problems for said regarding attract before Administrator (Appeals) not as much as section 246A was indeed limited mainly on the introduction away from unsecured finance and you may display financial support included in the overall earnings away from the fresh new assessee, this new courtroom brought the fresh new expeditious fingertips of pending desire immediately following taking a fair possible opportunity to the fresh new assessee, together with a personal hearing in this case asked. Until for example time, the latest Agency is actually restrained of relieving this new consult pursuant to your comparison purchase lower than point 143(3) understand having area 144B.
S. 246A: Interest – Commissioner (Appeals) – Stay from consult – 20 % out of request wasn’t reduced – Legal brought to defer the brand new recuperation of request till discretion off the newest notice. [S.80P 
When you look at the pendency of one’s attention, the latest Examining Officer refuted new assessee’s application to possess stay of consult on to the ground that assessee didn’t afford the compulsory amount of 20 %. off demand before submitting the applying to have stay off consult.
S. 254(1) : Appellate Tribunal – Duties- Terms to have transitional accountability to the get off fare concession/Household travel concession, gold jubilee honours so you can team and on resettlement Expenditures – Submissions perhaps not sensed – Matter remanded so you can Tribunal [S. thirty six, 37(1), 253]
Allowing the latest attract the brand new Courtroom stored that the Tribunal had not adverted on the distribution of the assessee plus the order enacted because of the Tribunal is prone to getting quashed. The challenge try remitted to the Tribunal to purchase chances away from reading towards parties and to think about the articles generated of the her or him.(AY2008-09)
S. 255: Appellate Tribunal – Powers regarding Tribunal – Tribunal dont transfer circumstances off Counter dropping in this legislation out-of a beneficial version of Higher Courtroom so you’re able to Bench around legislation various Large Court [S. 254(1), ITATR, 1963, Roentgen. 4. Artwork, 226]
S. 245R : Get better rulings – Processes – App – Find – Issues raised into the application commonly pending prior to Income-Income tax Expert – Dilemma of notice is not club so you’re able to software for it 12 months – App is accepted [S
An order dated passed by the brand new President of Tribunal below code cuatro of your Money-income tax (Appellate Tribunal) Regulations, 1963 directing that appeals be moved about Bangalore Bench of your Tribunal as read and determined by new Mumbai Benches of one’s Tribunal at Mumbai. Towards a beneficial writ petition against the buy, a preliminary objection spent my youth away from maintainability of the petitions. The latest Courtroom held that writ petition is maintainable as petitioner had no most other statutory answer. Both was completely more and had no nexus with every almost every other. Your instructions old was in fact wholly unsustainable in-law.(AY. 2005-06 to 2008-09)