Appeal Details
| RSA Number | 11821124 RSA 2010 |
|---|---|
| Bench | Bangalore |
| Appeal Number | MA 118/BANG/2010 |
| Duration Of Justice | 1 month(s) 18 day(s) |
| Appellant | DCIT, Bangalore |
| Respondent | M/s Somarasa Distilleries, Hubli |
| Appeal Type | Miscellaneous Application |
| Pronouncement Date | 11-02-2011 |
| Appeal Filed By | Department |
| Order Result | Dismissed |
| Bench Allotted | B |
| Tribunal Order Date | 11-02-2011 |
| Date Of Final Hearing | 11-02-2011 |
| Next Hearing Date | 11-02-2011 |
| Assessment Year | 2002-2003 |
| Appeal Filed On | 23-12-2010 |
| Judgment Text |
MP.118/BANG/2010 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'B' BANGALORE BEFORE DR. O. K. NARAYANAN VICE PRESIDENT AND SMT. P. MADHAVI DEVI JUDICIAL MEMBER MISC.PETITION NO.118/BANG/2010 (IN I.T.A NO.5/BANG/2010) (ASSESSMENT YEAR : 2002-03) DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE -3(1) HUBLI .. APPLICANT V. M/S. SOMARASA DISTILLERIES NO.16 CLUB ROAD HUBLI .. RESPONDENT APPELLANT BY : SHRI. G. V. GOPALA RAO COMMISSIONER OF INCOME-TAX-I RESPONDENT BY : SHRI. NARENDRA SHARMA ADVOCATE O R D E R PER DR. O. K. NARAYANAN VICE PRESIDENT : IN THE SAID ORDER DATED.18.08.2010 THE TRIBUNAL H AS TAKEN A VIEW THAT THE SCOPE OF JURISDICTION AVAILABLE U/S.1 54 CANNOT BE ENLARGED BEYOND THE SCOPE OF THE MOTHER SECTION UND ER WHICH THE ORIGINAL ORDER WAS PASSED. ACCORDINGLY WE HOLD TH AT POWERS OF THE ASSESSING AUTHORITY U/S.154 WOULD GO BEYOND THE POW ERS AVAILABLE TO HIM U/S.143(1) UNDER WHICH THE ORIGINAL ORDER WAS P ASSED. NOW THE REVENUE PRAYS TO LET THEM ARGUE ON MISTAKE APPARENT IN THE SAID VIEW TAKEN BY THE TRIBUNAL. OBVIOUSLY THE PRAYER DOES NOT BELONG TO AN MP.118/BANG/2010 PAGE - 2 APPARENT MISTAKE. THE PRAYER IS IN FACT FOR A REVI EW WHICH IS NOT WITHIN THE JURISDICTION OF THE PROVISION. 2. THIS MISCELLANEOUS PETITION IS ACCORDINGLY DISMI SSED. ORDER PRONOUNCED IN OPEN COURT AT THE TIME OF HEARI NG ON FRIDAY THE 11TH FEBRUARY 2011 AT BANGALORE. SD/- SD/- (P. MADHAVI DEVI) (DR. O. K. NARAYANAN) JUDICIAL MEMBER VICE PRESIDENT
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