| Case ID |
43f05767-6578-4f5e-ab14-cb7ffa520283 |
| Body |
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| Case Number |
Income Tax Reference No.72 of 1974 |
| Decision Date |
Dec 17, 1975 |
| Hearing Date |
|
| Decision |
The Tribunal was directed to consider the claim of the assessee under section 80J which was not made before the Income-tax Officer. The case revolved around whether the Appellate Assistant Commissioner had erred in not considering the oral contention made by the assessee for relief under section 80J. The Tribunal recognized that it has jurisdiction to allow new legal points to be raised even if they were not initially presented to the lower authorities. Ultimately, it was concluded that the Appellate Assistant Commissioner must have the opportunity to consider the oral contention raised by the assessee regarding the relief under section 80J, as the Tribunal is not restricted to the original grounds of appeal but can allow additions or alterations to the grounds as long as the other party is given a fair chance to respond. |
| Summary |
This case pertains to an appeal regarding the jurisdiction of the Income Tax Appellate Tribunal in allowing the parties to raise points that were not raised before the departmental authorities. The Tribunal found that even if a point was not raised earlier, it could still be considered if it related to the same subject matter of the appeal. The case emphasizes the importance of the Tribunal's jurisdiction being restricted to the subject matter of the appeal while allowing flexibility regarding the grounds presented. The Tribunal directed that the Appellate Assistant Commissioner needed to consider the assessee's oral contention for relief under section 80J of the Income-tax Act, highlighting the wide powers held by the Tribunal within its jurisdiction. This case is significant for understanding the procedural rights of assessees in tax appeals and clarifying the limits of appellate authority in tax matters. |
| Court |
Gujarat High Court
|
| Entities Involved |
|
| Judges |
B.J. DIVAN C.J.,
T. U. MEHTA J
|
| Lawyers |
K.H. Kaji,
R.P. Bhat,
K.C. Patel
|
| Petitioners |
COMMISSIONER (OF Income Tax, GUJARAT-III)
|
| Respondents |
STEEL CAST CORPORATION
|
| Citations |
1989 SLD 139,
1989 PTD 938
|
| Other Citations |
C.I.T. v. Hukumchand Mills Ltd. [1967] 63 ITR 232 (SC),
C.I.T. v. Mahalakshmi Textile Mills Ltd. [1967] 66 ITR 710 (SC)
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
80J
|