This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
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S. 254(1) : Appellate Tribunal –Duties – Rectification of mistake apparent from the record – Unaware of date of hearing – Sufficient cause- Ex -pate order on merit can be set aside [ S.254(2) , ITAT Rule 24 Art .226 ]

Rainbow Agri Industries Ltd. v. ITAT (2003) 132 Taxman 752 /(2003) 185 CTR 482 /(2004) 266 ITR 38 (Bom.)(HC)

Central Excise Act , 1944
Appellate Tribunal- Rectification of Mistake – Not referring to the judgments of the Tribunal of which the appellant was relying, is not proper.- Order of Tribunal is set aside .

Stanlek Engineering P. Ltd. v. CEST Mumbai 2008 (229) ELT 61 (Bom)

Advocates act , 1961
S,7 :Professional ethics party cannot conduct case himself without discharging his counsel on record.

Nagappa Mallappa Bandi v. Shivraj AIR 2006 Karnataka 229 Editor Note: The principle will also apply to profession of Chartered Accountant

New Okhla Industrial Development Authority (NOIDA)

Residential premises – Professional activities -Housing Co -operative Societies – Apex Court directs that only lawyers, doctors and architects if staying in their residential flat can conduct professional activities in that flat using 25% of Floor Area Ratio (FAR) – No other commercial activity allowed in a residential flat-Review petition was dismissed . [ Contempt of Courts Act ,1971 ]

Chairman & Chief Executive Officer Noida & Anr. v Mange Ram Sharma (D) through LRs. & Anr. and Dr. Anupama Bisaria & Ors. [I.A Nos.4-6 of 2012 In A No.10535 of 2011 dt 4-05 -2012 (SC)]

Indian Succession Act , 1925

S.213: Statutory tenancy – Can be bequeathed by Will – Unless it is specifically barred by some provision – Powers of Appellate Court – Subsequent events – Wherever subsequent events of fact or law which have a material bearing on the entitlement of the parties to relief or on aspects which bear on the moulding of the relief occur, the court is not precluded from taking a ‘cautious cognisance’ of the subsequent changes of fact and law to mould the relief. [ S. CPC 96, Registration Act , 1908 , S. 5 ]

Gaiv Dinshaw Irani & Ors. v. Tehmtan Irani & Ors. AIR 2014 SC 2326

Delhi Municipal Corporation Act of 1957,
S. 2(3):Professional activity carried on in residential premises by lawyer – Levy of Property Tax – Activity of such kind cannot be termed as professional establishment and premises cannot be termed as business building within purview of Bye-law 9(b) – Levy of property tax on such premises – Not proper.[ S481, 116A(f) ]

B.N. Magon v. South Delhi Municipal Corporation. AIR 2015(NOC) 875 (Delhi)325

Maharashtra Co-operative Societies Act ,1960
S.30 :Nominee – Nominee does not become ‘owner’ of property after death of member – Not competent to enter into ‘Agreement of Sale’ of property to the exclusion of legal heirs.[ Companies Act 1956 , S. 109A ]

Ramdas Sattur v. Rameshchandra Shah AIR 2009 (NOC) 2058 (Bom.) (HC)

Central Excise Act, 1944
Appellate Tribunal -Tribunal must be manned by person of proven integrity and any doubt about person’s integrity should be considered for disqualification- Vigilance clearance- Order of Admirative Tribunal is up held . [ CESTAT ]

Ramesh Motiram Ramchandi v. UOI 2007 (216) ELT 192 (Bom)(HC)

Securities and Exchange Board of India Act , 1992
S.15Z: Valuation of shares- Valuation of shares is a technical and complex problem which can be appropriately left to the consideration of experts in the field of accountancy.[ Companies Act , 1956 , S. 4(1)]

G. L. Sultania & Anr v. SEBI & Ors AIR 2007 SC 2172

Uttar Pradesh Urban Buildings (Regulation of letting ,Rent and Eviction) Act ,1972

S.21: Subsequent event should be considered by courts-It is necessary to do so in order to do complete justice between parties – Test laid down:

Kedarnath Agarwal (dead) & Anr.v Dhanraji Devi (dead) by lrs & Anr. (2004) 8 SCC 76 Editorial : The Bombay High Court has followed the above principle in the case of Sushila Shantilal Jhaveri vs. UOI & Anr (2006) 286 ITR 428 (Bom) (HC)