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Pending Special Bench Matters (As Of 11th January 2018)

This is the official list of the cases pending before the Special Benches of the Income Tax Appellate Tribunal as of 11.01.2018


Name of the assessee DHL Operations B.V. Netherlands
ITA Nos and AYs ITA No. 5568, 5569/M/ 1995, 6448/M/ 1994, A.Y. 1991-92 to 1993-94
Coram to whom assigned Shri. D. Manmohan, Vice-President, Shri l.P.Bansal, J.M, Shri Sanjay Arora, A.M, Vide Order dated 31.07.2014
Questions involved "Whether, or not, on the facts and in the circumstances of the case and on a proper interpretation of Art. 5.5 and Art. 5.6 of the DTA (with Netherlands) and having regard to its activities, it can be said that Airfreight Ltd. was the agent of the assessee so that it can be held that the assessee had a PE in India? And if the answer is in the affirmative, whether or not the income from inbound shipments can be treated as attributable to the PE?"
Status Waiting for High Court Order.
Name of the assessee M/s. Deepak Sales & Properties P.Ltd.
ITA Nos and AYs ITA 6304/M/12
Coram to whom assigned Shri. G.S.Pannu, AM, Shri. Joginder Singh, JM, Shri. Rajendra, AM, Vide order dt. 15.06.2015
Questions involved  
Status Not yet fixed
Name of the assessee J.P. Morgan Chase
ITA Nos and AYs ITA 91891M104 & CO No. 139/M/13, A.Y. 1998-99
Coram to whom assigned Shri R.S. Syal, V.P, Shri. Mahavir Singh, JM, Shri Saktijit Dey, JM, (Vide Mumbai Benches U.O. dt. 10.01.2018.)
Questions involved "Whether an income which is not subject to tax on the doctrine ofmutuality can be construed to be an"income which does not form part of thetotal income under this Act", asunderstood for the purposes of section14A of the Act?"
Status Fixed for 15.01.2018


Name of the assessee M/s C.L.C. 86 Sons Pvt. Ltd
ITA Nos and AYs ITA 1976/Del/2006
Coram to whom assigned Hon’ble President, Hon’ble Vice-President (DZ), Shri. Rajpal Yadav, JM., Vide H.O. U.O. dt.
Question(s) involved "Whether, on the facts and circumstances of the case, assessee is entitled to claim depreciation on the value of all intangible assets falling in the category of "any other business or commercial rights", without coherence of such rights with the distinct genusis/ category if intangible assets like know how, patents, copyrights, trade marks, licences and franchises as defined U/s 32(1) (II) of the I.T. Act."
Status Fixed after the disposal of Hon’ble High Court in the case of CLC Global Ltd.
Name of the assessee Shri Tejinder singh (HUF)
ITA Nos and AYs ITA 163/ ASR/ 2003 A.Y.1998-99
Coram to whom assigned Hon’ble President, Shri.G.D,Agrawal,VP (DZ), Shri S.V.Mehrotra, A.M, Smt.Diva Singh, J.M., Shri G.S.Pannu, A.M, Vide H.O. U.O. dt. 18.12.2015
Questions involved "Whether on the facts and circumstances of the case, consideration claimed to have been received on account of sale of jewellery etc. relating to the disclosures made under VDI Scheme, 1997, can be considered to be the income of the assessee from undisclosed sources under any of the provisions of Income-tax Act, 1961?”
Status Block for 6th months. After disposal of case in High Court.


Name of the assessee Virudhnagar Dist. Central Co-operative Bank Ltd.,
ITA Nos and AYs ITA 2055, 2056/Chen/2014, A.Y. 2012-13 & 2013-14
Coram to whom assigned Shri. D. Manmohan, Vice-President., Shri Chandra Poojari, A.M, Shri.C.N. Prasad,J.M, Vide H.O. U.O. dt. 22.06.2016
Questions involved "Whether a Co-operative Society, carrying on banking business with approval of the Reserve Bank of India, is liable to deduct tax under section 194A, on interest paid to its members?"
Status Adjourned Sine die


Name of the assessee Shri C. Ramaiah
ITA Nos and AYs ITA 38/B/1997
Coram to whom assigned Sh.Sunil Kr. Yadav, JM, Sh. A.K. Garodia, AM, Sh. I. Rama Rao, AM
Questions involved  
Status Blocked. Pending before the Karanataka High Court


Name of the assessee Shri Himanshu V. Shah, Ahmedabad.
ITA Nos and AYs ITA 1952/AHD/2012 A.Y. 2009-10
Coram to whom assigned Hon’ble President, Shri.Shailendra Kumar Yadav, J.M, Shri.Pramod Kumar, A.M,
Vide H.O. U.O. dt. 14.06.2015
Questions involved "Whether deduction u/s 80-IA (4)(ii), which is available to BASIC Telecom Services Providers is also available to Franchisee of such Basic Service Providers also, which is only putting EPEX system with out creating, infrastructure in the field of Telecom?"
Status Adjourned Sine die. Pending
before Gujarat High Court.
Name of the assessee The People’s Co-op. Credit Society Ltd., Deesa.
ITA Nos and AYs ITA Nos.2668,2669 8s 2670/Ahd/2012 & C.O.Nos.10,11,12/ Ahd/ 2012
Coram to whom assigned Hon’ble President, Shri.Promod Kumar, A.M, Shri.Rajpal Yadav, J.M, Vide H.O. U.O. dt. 14.06.2015.
Questions involved 1."Whether the assessee being a Co- operative Credit Society, in view of its function in providing credit facilities to its members, is into the business of banking and is it not being impeded or hit by the provisions of section 80P(4) of I.T. Act, 1961? Further, in view of section 5 of Banking Regulation Act, 1949 and section 2 of NABARD Act, 1981, whether this Co-operative Credit Society is carrying on the Banking Bank?" Business, and for all practical purposed acting like a Co-operative.

2. "Whether a Co-operative Credit Society being providing credit facility to its members can be held as banking function, so as to deny the benefit of Section 80P(2)(a)(i) by invoking the provisions of section 80P(4)?"

Status Adjourned Sine die.Pending before Gujarat High Court.
Name of the assessee Doshi Accounting Services Pvt, Ltd
ITA Nos and AYs ITA no. 1285/12 & 1352/A111
Coram to whom assigned Honble President, Shri GRAgrawal, VP, (DZ), Shri R.S. Syal, AM, Vide H.O. U.O. dt 20.06.2016.
Questions involved Whether or not the provisions of Section 92 can be invoked in a situation in which the income of the assessee is eligible for tax exemption or tax holiday and thus not actually chargeable to tax in India, or in a situation in which there cannot be any tax avoidance motive in manipulating the prices at which
international transactions have been
entered into?
Status Blocked for six months,


Name of the assessee Inventaa Chemicals Ltd,
ITA Nos and AYs ITA 1015 to 1018/Hyd/ 2015, CO 53 to 56/H/2015
Coram to whom assigned Shir, D. Manmohan, V.P. (HZ),
Shri J.S.Reddy, AM, Smt. P. Madhavi Dvi, JM, Vide R.O. U.O. dt, 09.06 2017
Questions involved Merely because instead of horizontal
use on soil, vertical space is used, does the growth of mushrooms stand apart form agricultural operations?
Status Fixed on 16,02.2018 & 19.02.2018

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