| Case ID |
2259e52a-99b5-4e72-aecb-e1298ad3084a |
| Body |
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| Case Number |
A. No. 16671 of 1996 |
| Decision Date |
Dec 13, 1996 |
| Hearing Date |
|
| Decision |
The Supreme Court allowed the appeal of the Revenue, stating that the Commissioner of Income-tax has the jurisdiction and powers to initiate proceedings under section 263 of the Income Tax Act, 1961, in respect of issues not addressed by the Commissioner of Income-tax (Appeals) in his appellate order. The Court emphasized that the questions regarding the jurisdiction and power of the Commissioner of Income-tax under section 263 were questions of law that should have been referred to the High Court. However, since the Supreme Court had already addressed these issues in a previous case, it deemed this to be a reference of the questions to itself and answered them in the negative, favoring the Revenue. The appeal was allowed without any order as to costs. |
| Summary |
This case revolves around the powers of the Commissioner of Income-tax under section 263 of the Income Tax Act, 1961. The Supreme Court of India addressed whether the Commissioner has the authority to initiate revision proceedings concerning issues not dealt with by the Commissioner of Income-tax (Appeals) in his appellate order. The Court held that such powers exist and emphasized that the High Court should have called for a reference on these legal questions. The decision is significant for tax law practitioners and advocates, as it clarifies the jurisdictional boundaries of tax authorities in revision proceedings. The ruling also reinforces the importance of addressing all relevant issues during the appellate process to avoid jurisdictional disputes. The keywords related to this case include 'Income Tax Act', 'section 263', 'jurisdiction of CIT', and 'revision proceedings'. These keywords are trending in the legal field as they pertain to significant tax law interpretations and can help in improving search engine rankings for legal professionals and scholars researching tax law. |
| Court |
Supreme Court of India
|
| Entities Involved |
Not available
|
| Judges |
S. P. BHARUCHA,
SUHAS C. SEN
|
| Lawyers |
J. Ramamurthi, Senior Advocate,
S. Rajappa,
S. N. Terdol
|
| Petitioners |
COMMISSIONER OF Income tax
|
| Respondents |
JAYKUMAR B. PATIL
|
| Citations |
1999 SLD 465,
1999 PTD 3177,
(1999) 236 ITR 469,
(1999) 80 TAX 250
|
| Other Citations |
CIT v. Shri Arbuda Mills Ltd. (1998) 231 ITR 50 (SC)
|
| Laws Involved |
Income Tax Act, 1961
|
| Sections |
263,
136,
256
|