{"id":436,"date":"2009-02-13T16:57:49","date_gmt":"2009-02-13T16:57:49","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=436"},"modified":"2009-02-13T16:57:49","modified_gmt":"2009-02-13T16:57:49","slug":"naresh-pahuja-vs-cit-bombay-high-court","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/naresh-pahuja-vs-cit-bombay-high-court\/","title":{"rendered":"Naresh Pahuja vs. CIT (Bombay High Court)"},"content":{"rendered":"<p><a href=\"http:\/\/www.itatonline.org\/dlmonitor\/download.php?t=f&#038;i=204\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/www.itatonline.org\/images\/download.gif?w=605\" class=\"alignright\" border=\"0\" \/><\/a><br \/>\n<strong>Judgements not cited by parties during the hearing should not be referred to in deciding the appeal.<\/strong><\/p>\n<p>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&#8217;s case, the High Court set aside the order of the Tribunal for a fresh hearing. <\/p>\n<p><strong>Note<\/strong>: The order of the Tribunal is reported as <strong>Naresh Pahuja v DCIT<\/strong> (2008)12 DTR 436 (2008), 17  SOT 636, 118 TTJ 319.<\/p>\n<p><strong>Also See<\/strong>: <strong>Vindhya Telelink Ltd v JCIT <\/strong>(2008) 15 DTR 238 (Jab) (TM) and <strong>Lakhmini Merwal Das v ITO <\/strong>84 ITR 649 (Cal) (659) and <a href=\"http:\/\/www.itatonline.org\/info\/index.php\/guidelines-to-honble-members-of-itat-for-drafting-orders\"><strong>Hon&#8217;ble President&#8217;s Guidelines to Hon&#8217;ble Members for drafting orders<\/strong><\/a>. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8217;s case, the High Court set aside the order of the Tribunal for a fresh hearing. <\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/naresh-pahuja-vs-cit-bombay-high-court\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,5],"tags":[],"class_list":["post-436","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-high-court"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/436","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=436"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/436\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}