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Retirement Of Judicial Member Of The ITAT

Honourable Shri. Sunil Kumar Yadav, one of the senior Judicial Member, has attained superannuation on 30-11-2018 at Bangalore.

A full court farewell function was held in Bangalore.

Honourable President Mr. Bhatt, Honourable Vice President Shri. G.D. Agarwal, Honourable Vice President Mr. N.V. Vasudevan, Honourable Vice President Shri. Parmod kumar, honourable Members, members of the Bar Association and Department Representatives participated in the full court farewell function.

Born on 1st Dec 1956 at New Delhi.

Educational Qualifications are B. Sc., LL.B.

Joined Government Service 21 Mar 1996.

Retired on 30 Nov 2018.

Practiced as Advocate for 16 years (1980-1996) at Delhi. Having enrolled with Bar Council of Delhi, started his career as a Lawyer in 1980 primarily in the field of criminal, civil and commercial litigation, with extensive experience in the area of arbitration, debt and recovery matters, injunctions, civil writs, matrimonial disputes and company law related matters. During professional career have represented Northern Railway, Mahanagar Telecom Nigam LImited, Gram Sabhas of Delhi, National Assurance Company, New India Insurance Company, United India Insurance Company, Oriental Insurance Company and Hindustan Zinc Limited, besides others, before the various judicial forums.

Honourable Shri. Sunil Kumar Yadav has rendered many land mark judgements. Few of them are as under:

1. S.164 : Trust not registered under s. 12A and its trustees were filing their own returns also showing taxable income, AO rightly concluded that trust was to be treated as an AOP and its income would be brought to tax at Maximum Marginal rate as per provisions of s.164(1)

Basil Mendes Memorial Educational & Charitable Trust vs. ITO (Exemptions)[2018] 98 taxmann.com 474 (Bang)(Trib.)

2. S. 220 :Assessee filed petition seeking stay of demand, however failed to make out any case in its favour, stay of demand was to be declined.

Flipcart India (P.) Ltd.v.ACIT (2018) 169 ITD 211 (Bang.)(Trib.)

3. S.148 : Issue of notice for (Service of notice) – On very first day, a notice u/s. 148 was issued through process server who without getting any authority from AO for service of notice by affixture, had served notice by affixture, there was no valid service of notice and AO could not assume valid jurisdiction to frame assessment u/s. 147.

Ashok LalChandaniv.ITO [2016] 51 ITR(T) 589 (Lucknow – Trib.)

4. S.12AA : Cancellation of registration of trust was not justified on mere allegation that donation was received on making payment in cash to a foundation when to substantiate this claim, no evidence was brought on record by revenue and, moreover, trust was not afforded any opportunity to cross-examine witness.

Fateh Chand Charitable Trustv.CIT(Exemptions) [2016] 49 ITR(T) 276 (Lucknow)(Trib.)

5. In case of foreign travel, employee can’t claim LTC exemption to extent of travel exp. in India

State Bank of India v. Dy.CIT[2016] 158 ITD 194 (Lucknow – Trib.)

6. S.32 : Additional depreciation was granted on plant and machinery used for generation and distribution of power in original assessment, same could not be disallowed by invoking provisions of s.154.

Dy. CIT v. J. K. Cement [2016] 45 ITR(T) 50 (Lucknow)(Trib.)

On behalf of the Tax Bar we wish him a very happy retired life.


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