Case Law Details
Case Name : M/S Yogendra Prasad Santosh Kumar Vs Commissioner Of Income Tax (Allahabad High Court)
Appeal Number : Writ Tax No. 920 of 2013
Date of Judgement/Order : 21/02/2014
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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The petitioner filed return of income in ITR4 on 07.09.2009 declaring a total income of Rs. 81,000/. His case was selected under scrutiny and thereafter assessment under Section 143(3) of Act, 1961 was made on a total income of Rs. 2,02,73,180/ vide order dated 26.12.2011. The petitioner filed appeal under Sect
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Sorry !The purport or import of the counter-comment, – presumably from a more knowledgeable person,-is not readily understood. On the contrary,on a quick re-look at the expert commentary in the leading text book of Palkhivala, so also a glimpse of the case law cited therein, on the topic of ‘first appellate authority’s powers to enhance an assessment’, have drawn a blank. If there is any decided court case in support of the advanced propostion ,suggest that should desirably be shared for enlightenment of the rest.
But the power of enhancement of an assessment only to the issue considerable during proceedings and the AO has partly considered it and partly not.
A points of grave poser, for useful thoughts:
Going by one’s memory, reason behind the view/ accepted original proposition that appeal once filed cannot be withdrawn is that it is within the powers of first appellate authority also to ‘enhance’ an assessment, if so warranted on the basis of material on record.As such,why is it a proposition of uniform application to all appeals; say,to tribunal or court? Is it not a better view that, any such right to appeal as conferred by law has to be rightly regarded to have imbedded in it, a right to withdraw as well; of course,on the principles of common / natural law?
If not, how then any proposal to compromise / amicably settle any dispute- such as, lately, in Vodafone’s highly debated case of its own kind- is taken for granted to be feasible?