Click Here For Best Books On Taxation & Law. Upto 60% Off On Select Titles. Free Shipping & Pay On Delivery!
 

Click Here To Subscribe To Our Free Newsletter

Home › All Judgements › Naresh Pahuja vs. CIT (Bombay High Court)

Naresh Pahuja vs. CIT (Bombay High Court)

Posted on by editor
COURT:
CORAM:
SECTION(S):
GENRE:
CATCH WORDS:
COUNSEL:
DATE: (Date of pronouncement)
DATE: February 13, 2009 (Date of publication)
AY:
FILE:
CITATION:


Judgements not cited by parties during the hearing should not be referred to in deciding the appeal.

Where the ITAT decided the appeal against the assessee by relying on judgements that had not been cited by the Departmental Respresentative and without giving the assessee an opportunity to explain why those judgements had no application to the assessee’s case, the High Court set aside the order of the Tribunal for a fresh hearing.

Note: The order of the Tribunal is reported as Naresh Pahuja v DCIT (2008)12 DTR 436 (2008), 17 SOT 636, 118 TTJ 319.

Also See: Vindhya Telelink Ltd v JCIT (2008) 15 DTR 238 (Jab) (TM) and Lakhmini Merwal Das v ITO 84 ITR 649 (Cal) (659) and Hon’ble President’s Guidelines to Hon’ble Members for drafting orders.

Related Posts:

  • S. Rajalakshmi vs. ITO (Bombay High Court) The reopening of assessment u/s 147 on the basis of information in the form of observations of ITAT is on sound footing and which constitutes a tangible material for the purpose of reopening as the assessee did not file her return of income as required u/s 139(1) of the Act…
  • CIT vs. Viksit Engineering Ltd (Bombay High Court) Thus two port-folios one for "Investment" and other for "Trading". Besides for the earlier years the Revenue accepted the claim of short term capital gain. Thus the income has to be taxed as short term capital gain. We are of the view that respondent holding the shares for a short…
  • PCIT vs. M. J. Exports Pvt. Ltd (Bombay High Court) All this effort and time would have been saved if the Tribunal had made specific reference to contrary decisions or not stated so in the absence of referring to the citations. Therefore, we would request the Tribunal to be specific about the decisions and make a mention of the citation…
  • CIT vs. Aquatic Remedies Pvt. Ltd (Bombay High Court) It is undisputed position before us that in terms of Section 151(2) of the Act, the sanctioning/ permission to issue notice under Section 148 of the Act has to be issued by the Additional Commissioner of Income Tax. We find that the Assessing Officer had not sought the approval of…
  • Ventura Textiles Ltd vs. CIT (Bombay High Court) Concealment of particulars of income was not the charge against the appellant, the charge being furnishing inaccurate particulars of income. As discussed above, it is trite that penalty cannot be imposed for alleged breach of one limb of Section 271(1)(c) of the Act while penalty proceedings were initiated for breach…
  • CST vs. Crescendo Associates (Bombay High Court) The service of maintenance, management or repair, rendered by any person to any other person is a taxable service but in the context and backdrop in which the issue arises before us, we do not think that a taxable service is rendered. The Revenue does not wish to take into…

Related Judgements

  1. Idea Cellular vs. DCIT (Bombay High Court) 

    Where all the material facts were placed before the AO and he raised questions thereon, Explanation 1 to s. 147 has no application. Further, the argument that because there was no discussion in the assessment order, the AO had not … Idea Cellular vs. DCIT (Bombay High Court)…
  2. Saraya Industries vs. UOI (Delhi High Court) 

    Sections 153A and 153C are not unconstitutional either on the ground of discrimination or on the ground that they allegedly exclude the principles of natural justice.
  3. CWT vs. Value Capital Services (Delhi High Court) 

    In a case where it is alleged that persons contributing share application moneys are bogus, it is quite obvious that is very difficult for the assessee-company to show the creditworthiness of strangers. If the Revenue has any doubt with regard to their ability to make the investment, their returns…
  4. Subodh Kumar Bhargava vs. CIT (Delhi High Court) 

    Though s. 275(1) (c) provides that the limitation for levy of penalty shall be “after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the…
  5. DIT vs. NGC Network Asia LLC (Bombay High Court) 

    A non-resident whose income is liable to deduction of tax at source under s. 195 is not liable to pay advance tax u/s 209 (1)(d). Consequently, there can be no liability on such assessee u/s 234B for shortfall in advance tax.Read more ›