S. 268A : Appeal-Instructions-Circulars-Monetary limits-Monetary limit of Rs. 50 lakhs-Pending appeals-Exceptions introduced by subsequent letter cannot operate retrospectively. The increased monetary limit, however, applied to pending appeals and appeals instituted before 20-8-2018 having tax effect below Rs. 50 lakhs were liable to be disposed of. [S.119, 260A]
S. 268A : Appeal-Instructions-Circulars-Monetary limits-Pending appeals-Exceptions introduced subsequently applicable prospectively.[S. 119, 260A]
S. 268A : Appeal-Instructions-Circulars-Monetary limits-Tax effect below Rs. 2 crores-Exceptions under subsequent CBDT circular not applicable to pending appeals-Appeals disposed of-Circular No. 5/2024, dated 15-3-2024.[S.119, 260A]
S. 264: Commissioner-Revision of other orders-Claim not made in return-Revisionary jurisdiction extends to such claim-Precedent-Binding nature of order of Tribunal-Revenue cannot disregard binding Tribunal precedent merely because it is challenged before a higher Court.[S. 80IB(10),115JC, Art. 226]
S. 264: Commissioner-Revision of other orders-Intimation under section 143(1)-Intimation is an order-Alternate remedy-Commissioner cannot refuse jurisdiction.[S. 143(1), Art. 226]
S. 260A: Appeal-High Court-Moratorium under IBC-Where the assessee company was undergoing Corporate Insolvency Resolution Process (CIRP) under the Insolvency and Bankruptcy Code, 2016, the revenue’s appeals against the Tribunal’s order on the assessee’s tax liability could not proceed during the moratorium under Section 14 of the IBC.[The Insolvency and Bankruptcy Code, 2016, 14, 238]
S. 260A: Appeal-High Court-Delay-Communication of Tribunal order-Service on Chartered Accountant not sufficient-Appeal has been filed after a delay of 2961 days (8 years and 41 days)-Delay condoned.[S. 254(3), 255, 288, Rule 35, Chartered Accountants Act, 1949, S.2(1)(b)]
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Employee’s contributions (EPF/ESI)-Subsequent Supreme Court judgment-No mistake apparent from the record-Rectification impermissible. [S. 36(1)(va), 139(1),260A, Art. 226]
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Pendency of appeal-Income from house property-Income from other sources-Review of earlier order-Appeal pending before the High Court-Tribunal had no jurisdiction-Matter remanded. [S. 22, 56, 254(1), 260A, Art. 226]
S. 254(1): Appellate Tribunal-Duties-Reasoned order-Export-oriented undertaking-Site Transfer Income-Natural justice-Duty to give reasons in support of adverse orders-Order passed by a quasi-judicial authority affecting the parties’ rights must speak for itself-Absence of reasons by Tribunal-Matter remanded to the Tribunal [S. 10B, 260A]