Case Law Details
Case Name : ITO Vs M/s. Growel Energy Co. Ltd. (ITAT Mumbai)
Related Assessment Year : 2007-08
Courts :
All ITAT ITAT Mumbai
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At the outset it may be mentioned that the Income Tax Officer, who is the appellant herein, as well as the Commissioner of Income Tax, who has authorised the AO to prefer an appeal, did not apply their mind in the correct perspective and in a very lacklustre and routine manner filed the appeal which, in turn, resulted in wastage of time of the court which would be highlighted at appropriate places.
A careful perusal of the relevant provision shows that when an assessee incurs expenditure from known sources section 69C does not
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Not only IT department,There are number of such cases filed by Government organisations. AP Government owned Discoms went into appeals before the Honourable, Supreme Court a number of times when the Honourable, Supreme Court ordered to pay the differential tariff from 2004 onwards to the mini hydel power generating companies as per the Power Regulatory Commission’s rulings. Even today some of the cases are pending.
The mechanical in this country where the corruption is rampant and a junior shall neither dare nor shall be willing to displease his seniors.Policy of sharing and policy of you please me and I shall please you are prevailing.
Going for appeal should not be because govt. pays for the advocate and not the one who decides to appeal, but based on merits of the case and dispassionate assessment of the position. We can see unpteen number of cases going to Supreme Court, highst court of the land, for getting redressal as the govt prefers an appeal than accept the judgement (of the lower court). There should be accountability of the officer/s who decides to appeal. We have to have advocates who are willing to say that they cannot accept the case (as it is defending the wrong/wrong doer).
An unusual order! Hope there will be no further appeal before the High Court.
R Balasubramanian , Chennai-59.