Case Law Details
Case Name : M/s. Cargo Handling Private Workers Pool Vs. DCIT (ITAT Visakhapatnam)
Appeal Number : ITA Nos. 152 to 156/Vizag/2011
Date of Judgement/Order : 19/07/2011
Related Assessment Year : 1997- 98, 1998- 99, 2005- 06, 2006- 07 & 2007- 08
Courts :
All ITAT ITAT Visakhapatnam
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Cargo Handling Private Workers Pool Vs. DCIT (ITAT Vizag)– Since the Income tax Appellate Tribunal is exercising judicial functions, it is now settled that it has all powers of Court, i.e. it can issue summons and exercise all the powers vested in the Income tax authorities under section 131 of the Income tax Act. Hence any proceeding before the Income tax Appellate Tribunal shall be deemed to be judicial proceedings.
It appears to be the impression/ misunderstanding of some tax officials that the orders
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.
3 Comments
Cancel reply
With changing time it is becoming imperative for us that ,we professionals should be aware about the concepts like” judiciary discipline” . In CA curriculum we are lacking training of this type of legal process , hence CA’s don’t resort for such excesses by the tax officials , your this article will help fellow professionals to learn about such terms and show to the tax officers how arbitrary use of power assessee can use against them
With due respect to judiciary, I am of the opinion that judiciary is to be blamed for gross disrespect by govt. officials because govt. officials know that all delays are usually condoned ( may be in the name of public interest) and even the gravest penalty for contempt is usually unconditional apology and that too very rare.
I in my practice in incometax dept. for last 3 decades, have not seen officials follow higher courts decision in right spirit. If the official is generous he may observe that the facts of the case are different than the ………. Case cited, otherwise the best thing would be to keep silence.
The courts loose sight of the fact that the public at large is penalized first for seeking justice and secondly for lapses of the other party (even govt) in form of contempt proceedings. The costs awarded are almost unrealistic and negligible considering the actual costs and damages suffered.
If the courts starts awarding exemplary costs and damages, litigation in India would not be advantageous to the parties and may come down substantially.
In fact contempt is criminal and should be dealt accordingly and the offenders treated as criminals.
The appellant claimed costs only under the Act, which were rightly declined by the Tribunal. But the Tribunal does have an anciliary power of imposing costs, which has been confirmed by the Supreme Court. I also imposed costs on a similar recalcitrant ACST who declined to follow the tribunal’s order and forced the appellant to file appeal. The Department carried the matter of power of imposition of costs and the exercise thereof in the Delhi High Court and then the Supreme Court but without success.