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Filing of cross-objection after 4 years is not proper after acceptance of dis allowance
Case Law Details
- Case Name
- Jubilant Securities Pvt Ltd Vs. Deputy Commissioner Of Income-Tax (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Jubilant Securities Pvt Ltd Vs. DCIT (Delhi High Court)
1. The assessee/appellant urges that the Income Tax Appellate Tribunal (ITAT) fell into error in declining to condone the delay which occurred in the filing of its cross-objection having regard to the changed position in law substantively, with respect to the interpretation of Section 14A of the Income Tax Act, 1961 (hereafter referred to as “the Act”).
2. The assessees in these appeals were subjected to dis allowance under Section 14A of the Act. They appealed to the CIT(A), who granted limited relief as to the quantum on an applicat...
