| Case ID |
f657273f-efff-41fc-b4a3-6491840aa16c |
| Body |
View case body. Login to View |
| Case Number |
D-2741 of 2016 |
| Decision Date |
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| Hearing Date |
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| Decision |
The court held that the order of the Tribunal was vitiated by the failure to consider and decide all questions relating to the taxability of a certain sum. The Judicial Member left several questions undecided, which were then addressed by the Accountant Member. The court directed the Income-tax Appellate Tribunal to draw up a statement of the case and refer the questions of law for the opinion of the court. The petition was allowed in part, and the assessee was entitled to costs, assessed at Rs. 200. |
| Summary |
In the case of Moti Lal Padampat Udyog Ltd. vs. Commissioner of Income Tax, the Allahabad High Court addressed issues surrounding the Income-tax Act, 1961. The court examined whether the order of the Income-tax Appellate Tribunal was flawed due to the omission of critical questions regarding taxability. The case highlighted the importance of comprehensive decision-making by judicial bodies and the implications of unresolved tax questions on the parties involved. The court's directive to the Tribunal underscores the need for thorough legal scrutiny in tax matters, ensuring that all relevant issues are addressed. This case serves as a significant reference for tax law practitioners and highlights the interplay between judicial review and tax assessments. Keywords: Income-tax, Tribunal, Allahabad High Court, taxability, judicial review. |
| Court |
Allahabad High Court
|
| Entities Involved |
Not available
|
| Judges |
A.P. Misra,
R.K. Gulati
|
| Lawyers |
learned counsel for the assessee,
learned standing counsel for the Department
|
| Petitioners |
Moti Lal Padampat Udyog Ltd.
|
| Respondents |
Commissioner of Income Tax
|
| Citations |
1990 SLD 2257,
(1990) 186 ITR 180
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
254,
256
|