2017 (4) TMI 1582 - HC - Income Tax

Deduction u/s 10(23C)(vi) - Income Tax Appeal is admitted on the following substantial question of law - ii. Whether on the facts and in the circumstances of the case the order of the ITAT was erroneous in law in so far as its finding that there was no material to controvert the conclusion of CIT(A) was perverse having been arrived at without any evidence and in total disregard inter alia of the written submission filed by the Department. iii. Whether on the facts and in the circumstances of the case the order of the learned ITAT was erroneous in law in failing to take judicial notice of the fact that the order of CIT(A) upheld by it referred to and relied on provisions of Sec.10(23C)(vi) introduced only w.e.f. 1. 4.1999. iv. Whether on the facts and in the circumstances of the case the order of the ITAT was erroneous in law in upholding the order of the CIT(A) without taking due judicial notice of the fact that the order of CIT(A) did not give any findings on the merit of the order u/s 158BC when passing of such an order was mandatory for the AO in view of the Chapter XIV-B. Issue notice to the opposite party by speed post with A.D. requisites for which shall be filed by 25.4.2017.

Summary

The High Court of Orissa admitted an Income Tax Appeal based on substantial questions of law regarding the findings of the ITAT. The court issued a notice to the opposite party to respond within a specified timeline.