{"id":24610,"date":"2022-02-05T21:00:53","date_gmt":"2022-02-05T15:30:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-emsons-exim-pvt-ltd-2021439-itr-607-bom-hc\/"},"modified":"2023-01-05T20:47:22","modified_gmt":"2023-01-05T15:17:22","slug":"cit-v-emsons-exim-pvt-ltd-2021439-itr-607-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-emsons-exim-pvt-ltd-2021439-itr-607-bom-hc\/","title":{"rendered":"CIT v. Emsons Exim Pvt. Ltd. (2021)439 ITR 607\/ (2022) 209 DTR 466\/ 326 CTR 96 (Bom) (HC)"},"content":{"rendered":"<p><strong>Revenue filed writ petition challenging the order of Tribunal wherein the Tribunal deleted levy of fee under section 234E of the Act for default in furnishing the statements .<\/strong><strong>\u00a0 <\/strong>Dismissing the petition the Court held that an appeal against an order passed by the Appellate Tribunal under section\u00a0234E\u00a0of the Act was maintainable under section 260A. The circular dated August 8, 2019 (2019) 416 ITR (St.) 106) of the Central Board of Direct Taxes provides that no appeal shall be filed in the High Court in respect of an assessment year or years or years in which the tax effect is less than the monetary limit of Rs. one crore. The tax effect involved in the writ petition was below the monetary limit of Rs. one crore as prescribed in Circular No. 17. On the facts of the case, none of the exceptions as laid down by the Supreme Court in the case of\u00a0Radha Krishan Industries v. State of Himachal Pradesh ( 2021 ) 88 GSTR 229 (SC ), 2021 SCC\u00a0 Online SC 834 , \u00a0\u00a0\u00a0principles governing the\u00a0 excise of writ jurisdiction by the High Court in the presence of alternative\u00a0 remedy\u00a0 had been fulfilled. Referred , Whirpool\u00a0 Corporation v . Registrar of Trade Marks Mumbai ( 1998 ) 8 SCC 1<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 268A : Appeal \u2013 Instructions-  Issue involved having cascading effect &#8211; Fee-Default in furnishing the statements- Does not fall with any criteria prescribed in clause 10 of Circular No 3 of 2018 dated July , 11, 2018 ( 2018 ) 405 ITR 29 (St) ,   as amended by circular dated August 20 , 2018  ( 2018) 407 ITR 7(St) \u2013 Alternative remedy &#8211;  Writ against the order of Tribunal  deleting the addition is  held to be not maintainable \u2013 [ S. 234E, 254(1) , 260A, 268A(4)  Art , 226 ]   <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","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":""},"categories":[21],"tags":[],"class_list":["post-24610","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6oW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24610","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=24610"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24610\/revisions"}],"predecessor-version":[{"id":31813,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24610\/revisions\/31813"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}