Infantry Security and Facilities through, proprietor Tukaram M. Surayawanshi Vs ITO (Bombay High Court)
In the case of Infantry Security and Facilities, proprietor Tukaram M. Surayawanshi Vs ITO, the Bombay High Court examined the jurisdiction of the Income Tax Appellate Tribunal (Tribunal) concerning its ability to review decisions based on subsequent Supreme Court rulings. The case involved the petitioner challenging the Tribunal’s rejection of a miscellaneous application filed by the Revenue, which sought to amend the Tribunal’s order dated 26 July 2022. The Revenue’s argument was that a recent Supreme Court ruling in Checkmate Services Private Limited altered the interpretation of Section 36(1)(va) of the Income Tax Act, which could invalidate the Tribunal’s prior decision.
Read SC Judgment in this case: SC Upholds HC Ruling as Subsequent SC Judgment Cannot Justify ITAT Rectification
The Tribunal had originally ruled in favor of the petitioner, allowing deductions related to Provident Fund and Employees State Insurance Corporation contributions, despite payments being made beyond the statutory due date. The Revenue, however, invoked Section 254(2) of the Income Tax Act, seeking to amend the Tribunal’s order, claiming that the Supreme Court’s October 2022 decision clarified that deductions under Section 36(1)(va) can only be allowed if contributions are made within the time limits specified by the relevant statutes, not just the due date under the Income Tax Act. The Tribunal dismissed this application on grounds of jurisdiction, stating that a subsequent Supreme Court ruling cannot be used to amend a prior decision.
