DCIT, Bangalore v. M/s Somarasa Distilleries, Hubli

MA 118/BANG/2010 | 2002-2003
Pronouncement Date: 11-02-2011 | Result: Dismissed

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