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| The Tax Publishers2021 TaxPub(DT) 4304 (Mum-Trib) INCOME TAX ACT, 1961
Section 254
Where Tribunal had not adjudicated ground of Revenue's appeal and in the Miscellaneous Application it is not permissible to decide upon the merits of an issue which was not adjudicated, hence, ground of Revenue's appeal is to be decided afresh and Miscellaneous Application was allowed.
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Appeal (Tribunal) - Rectification of mistake - Addition of disallowance made under section 14A to book profits under section 115JB -
By way of this Miscellaneous Application, Revenue sought rectification of mistake under section 254(2) in the order of this Tribunal. Revenue's contention was that the issue of disallowance made under section 14A to book profits under section 115JB made by him against assessee remained to be unadjudicated Held: Tribunal had not adjudicated ground of Revenue's appeal. Assessee pleaded that this issue was covered in favour of him by High Court decision that disallowance under section 14A cannot be imported in section 115JB. In the Miscellaneous Application it is not permissible to decide upon the merits of an issue which was not adjudicated. Hence, ground of Revenue's appeal is to be decided afresh and Miscellaneous Application was allowed.
Relied:Maxopp Investment Ltd. v. CIT (2018) 402 ITR 640 (SC) : 2018 TaxPub(DT) 1403 (SC) CIT-2, Mumbai v. HDFC Bank Ltd. (2014) 366 ITR 505 (Bom.) : 2014 TaxPub(DT) 3351 (Bom-HC) The CIT v. Reliance Utilities & Power Ltd. (2009) 313 ITR 340 (Bom.) : 2009 TaxPub(DT) 1275 (Bom-HC) Assistant CIT, Circle 17 (1) , New Delhi v. Vireet Investment (P.) Ltd. (2017) 58 ITR 313 (Delhi-Trib.)(SB) : 2017 TaxPub(DT) 1760 (Del-Trib).
REFERRED :
FAVOUR : Decision : Against the assessee
A.Y. : 2009-10
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