Law of jurisdictional High Court is not binding if there is a later contrary judgement of non-jurisdictional High Court. S. 22: Property used by firm in which assessee-owner is partner is not used for assessee’s business & not entitled for exemption
Note: In Garware Polyester vs. State (Bombay High Court) it was held that failure to follow the law of the jurisdictional High Court amounts to contempt of Court. See also The Law of Judicial Precedents & Contempt of Court by Kaji. On the point of duty of Counsel to cite contrary judgements see Duties And Accountability Of Lawyers by S. E. Dastur, Sr. Advocate
Cited as 'Related..' ?
< M/s Deloitte Haskins & Sells vs. DCIT (ITAT Chennai)
C > The view the itat has taken, is prima facie strikingly odd; and is not readily reconcilable with the view taken in the past in a overwhelmingly majority of court cases, – among others, by the cited Bombay HC. For an intelligent insight and perceptive understanding of the long history of the development of the governing principles, it might not but be worthwhile to have a fresh look or a re-look at the expert commentary and the series of case law cited in Palkhivala’s Text Book on the topic of “PRECEDENTS” (pgs. 36-44, Vol I, Ninth Edition).
Be that as it may, despite the events in the past, particularly in the recent couple of decades, there has been a growing feeling of discontent and hoarse outcry, even in professional circles. In that, founded on a rational thinking and sound logic, the opinion has been increasingly strengthening against the alarming proliferation of court litigation, more so of a repetitive nature to the core,with the inevitable and unpalatable consequences of reprehensible delay in adjudication and the resultant delivery of justice. Pushing aside the underlying wisdom in the age-old belief that, – justice delayed is (nothing but) justice denied.
Nonetheless, thanks to the recalcitrant disposition of so called ‘vested interests’, calling the shots all along, more so because of the apathy of the men in governance, and their coterie- not to mention the bureaucrats no longer accustomed to act independently, the agony of the real stakeholders, mostly the taxpayers, has been pushed back; and, kept alive and continued to stay, forever, to eternity, if not beyond. In the context, predominantly comes to one’s mind the laudable idea of setting up of a ‘national tribunal’; once upon a time mooted, also was being canvassed for initially with all enthusiasm, but eventually been allowed to remain in oblivion, -not to take to its wings.
Most certainly, tax law experts at large and active in the field, if so minded, could help out, and show a way for a purposeful reform and transformation- though not for retribution, – for the common good. @
< KEY NOTE
The Bench has passed a corrigendum order dated 29.10.2013 and observed that its observations that the Counsel had not been fair by not citing decisions which were against him were unwarranted. It has expunged those observations. However, nothing has been said regarding its decision not to follow the binding judgement of the jurisdictional Gujarat High Court in CIT v/s. Rasiklal Balabhai 119 ITR 303 (Guj) and in choosing to follow judgements of non-jurisdictional High Court which were against the assessee.
Not Unrelated This >
Law on taxation of fees for technical services u/s 9(1)(vii) & Article 12 and disallowance u/s 40(a)(i) for failure to deduct TDS explained
Comments >
November 9, 2013
@ Explore
C > The view the itat has taken, is prima facie strikingly odd; and is not readily reconcilable with the view taken in the past in a overwhelmingly majority of court cases, – among others, by the cited Bombay HC. For an intelligent insight and perceptive understanding of the long history of the development of the governing principles, it might not but be worthwhile to have a fresh look or a re-look at the expert commentary and the series of case law cited in Palkhivala’s Text Book on the topic of “PRECEDENTS” (pgs. 36-44, Vol I, Ninth Edition).
Be that as it may, despite the events in the past, particularly in the recent couple of decades, there has been a growing feeling of discontent and hoarse outcry, even in professional circles. In that, founded on a rational thinking and sound logic, the opinion has been increasingly strengthening against the alarming proliferation of court litigation, more so of a repetitive nature to the core,with the inevitable and unpalatable consequences of reprehensible delay in adjudication and the resultant delivery of justice. Pushing aside the underlying wisdom in the age-old belief that, – justice delayed is (nothing but) justice denied.
Nonetheless, thanks to the recalcitrant disposition of so called ‘vested interests’, calling the shots all along, more so because of the apathy of the men in governance, and their coterie- not to mention the bureaucrats no longer accustomed to act independently, the agony of the real stakeholders, mostly the taxpayers, has been pushed back; and, kept alive and continued to stay, forever, to eternity, if not beyond. In the context, predominantly comes to one’s mind the laudable idea of setting up of a ‘national tribunal’; once upon a time mooted, also was being canvassed for initially with all enthusiasm, but eventually been allowed to remain in oblivion, -not to take to its wings.
Most certainly, tax law experts at large and active in the field, if so minded, could help out, and show a way for a purposeful reform and transformation- though not for retribution, – for the common good. @
< KEY NOTE
Not Unrelated This >
November 7th,
 |
Law on taxation of fees for technical services u/s 9(1)(vii) & Article 12 and disallowance u/s 40(a)(i) for failure to deduct TDS explained
Comments >
November 9, 2013
@ Explore
The National Tax Tribunal Act, 2005 - Indian Kanoon
An Act to provide for the adjudication by the National Tax Tribunal of disputes ... (n) " Income- tax Appellate Tribunal" means the Income- tax Appellate Tribunal ... Section 15 in The National Tax Tribunal Act, 2005 - Indian Kanoon
Appeal to National Tax Tribunal.-. (1) An appeal shall lie to the National Tax Tribunal from every order passed in appeal by the Income- tax Appellate Tribunal... Move for National Tax Tribunal and taking way HC jurisdiction ...
www.thehindu.com/...national/...national-tax-tribunal.../article4169284.e...Dec 6, 2012 - The move to substitute the Income Tax Appellate Tribunal with a National Tax Tribunal and to take away the High Court's jurisdiction to hear tax ...National Tax Tribunal is a distant reality | Business Standard
www.business-standard.com/.../national-tax-tribunal-is-a-distant-reality-1...Dec 21, 2009National Tax Tribunal : Worthless Fifth Wheel | Economic and ...
National Tax Tribunal : Worthless Fifth Wheel ... Fifth Wheel Addressing the annual conference of chief commissioners of income tax, customs and central excise ...Other Direct Tax Rules - Income Tax Department
law.incometaxindia.gov.in/DIT/other-income-tax-rules.aspxIncome-tax (Appellate Tribunal) Rules 1963 ... National Savings Scheme Rules 1987. National Savings ... National Savings Certificates (VIII Issue) Rules 1989.Income Tax Appellate Tribunal - The Economic Times
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