{"id":9356,"date":"2014-12-23T13:45:03","date_gmt":"2014-12-23T08:15:03","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=9356"},"modified":"2014-12-23T13:45:03","modified_gmt":"2014-12-23T08:15:03","slug":"cit-vs-janapriya-engineers-syndicate-andhra-pradesh-high-court-s-40aia-despite-stay-by-high-court-special-bench-verdict-in-merilyn-shipping-is-binding-on-the-itat-due-to-judicial-discipline","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/cit-vs-janapriya-engineers-syndicate-andhra-pradesh-high-court-s-40aia-despite-stay-by-high-court-special-bench-verdict-in-merilyn-shipping-is-binding-on-the-itat-due-to-judicial-discipline\/","title":{"rendered":"CIT vs. Janapriya Engineers Syndicate (Andhra Pradesh High Court)"},"content":{"rendered":"<p>The Tribunal had to consider whether in view of the Special Bench verdict in <strong><a href=\"http:\/\/itatonline.org\/archives\/ms-merilyn-shipping-transports-vs-acit-itat-visakhapatnam-special-bench-s-40aia-tds-disallowance-applies-only-to-amounts-payable-as-at-31st-march-and-not-to-amounts-already\/\">Merilyn Shipping &#038; Transport<\/a><\/strong> 146 TTJ 1 (Vizag), a disallowance u\/s 40(a)(ia) could be made in respect of the amounts that have already been paid during the year and are not \u201c<em>payable<\/em>\u201d as of 31st March. The Tribunal held that as the department\u2019s appeal against the said verdict was pending in the High Court and as the High Court had granted an <a href=\"http:\/\/itatonline.org\/archives\/cit-vs-ms-merilyn-shipping-transports-andhra-pradesh-high-court-special-bench-verdict-on-s-40aia-applying-only-to-amounts-payable-stayed\/\">interim suspension<\/a>, the AO should decide the issue after the disposal of the appeal in the case of <strong>Merilyn Shipping<\/strong> by the High Court. HELD by the High Court:<\/p>\n<blockquote><p>We are of the view that until and unless the decision of the Special Bench is upset by this Court, it binds smaller Bench and coordinate Bench of the Tribunal. Under the circumstances, it is not open to the Tribunal to remand on the ground of pendency on the same issue before this Court, overlooking and overruling, by necessary implication, the decision of the Special Bench. We simply say that it is not permissible under quasi judicial discipline. Under the circumstances, we set aside the impugned judgment and order, and restore the matter to the file of the Tribunal which will decide the issue in accordance with law and it would be open to the Tribunal either to follow the Special Bench decision or not to follow. If the Special Bench decision is not followed, obviously remedy lies elsewhere.<\/p><\/blockquote>\n<div class=\"journal2\">\n<strong>See also <a href=\"http:\/\/www.itatonline.org\/articles_new\/index.php\/despite-suspension-special-bench-verdict-in-merilyn-shipping-is-binding\/\">Despite Suspension, Special Bench Verdict In Merilyn Shipping Is Binding<\/a><\/strong>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The Tribunal had to consider whether in view of the Special Bench verdict in Merilyn Shipping &#038; Transport 146 TTJ 1 (Vizag), a disallowance u\/s 40(a)(ia) could be made in respect of the amounts that have already been paid during &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/itatonline.org\/archives\/cit-vs-janapriya-engineers-syndicate-andhra-pradesh-high-court-s-40aia-despite-stay-by-high-court-special-bench-verdict-in-merilyn-shipping-is-binding-on-the-itat-due-to-judicial-discipline\/\"> <span class=\"screen-reader-text\">CIT vs. Janapriya Engineers Syndicate (Andhra Pradesh High Court)<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","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":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,5],"tags":[],"class_list":["post-9356","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-high-court","judges-kalyan-jyoti-j","judges-sanjay-kumar-j","section-40aia","counsel-b-narasimha-sarma","court-andhra-pradesh-high-court","catchwords-merilyn-shipping","catchwords-tds-disallowance","genre-domestic-tax"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/9356","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=9356"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/9356\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=9356"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=9356"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=9356"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}