9911796707
TMI Blog2024 (9) TMI 1519X X X X Extracts X X X X X X X X Extracts X X X X ..... has been considered by the Tribunal is required to be answered in favour of the Revenue. The aforesaid reference having been answered, the consequence would be that the order passed by the Tribunal is held to be bad in the eyes of law. Accordingly, the order passed by the Income Tax Appellate Tribunal, Kolkata, Ranchi Bench,[ 2023 (2) TMI 1335 - ITAT RANCHI] is quashed and set aside and the matter is remitted to the Tribunal for passing a fresh order in the case after giving opportunity of hearing to the parties. - HON BLE THE ACTING CHIEF JUSTICE AND HON BLE MR. JUSTICE ARUN KUMAR RAI For the Appellant: Mr. Kumar Vaibhav Sr. S.C., Mr. Om Prakash Advocate, Mr. Durgesh Agarwal Advocate For the Respondent: Mr. Mahendra Kumar Choudhary Advocate ORDER Per Sujit Narayan Prasad, A.C.J. 1) The appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961 is directed against the order dated 22.02.2023 passed by the Income Tax Appellate Tribunal, Kolkata, Ranchi Bench, in I.T.A. No.232/RAN/2017 for the Assessment Year 2013-14, corresponding to Financial Year 2012-13 by which the order dated 15.06.2017 passed by the CIT(Appeal) Ranchi has been set aside. Factul Matrix 2) It wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect on the basis of the assent of the President on 29th August, 2013. The financial year of the present case is since 2012-13, which ended on 31st March, 2013, as such, after the assent of the President having been granted by the President on 29th August, 2013, the applicability of Section 135 of the Companies Act will not have any impact as has been taken into consideration by the Tribunal. Submission of the learned counsel for the assessee/company 10) Mr. Mahendra Kumar Choudhary, learned counsel appearing for the Assessee, has submitted that there is no error in the order passed by the Tribunal in view of the fact that Section 135 of the Act has not been properly appreciated either by the Assessing Officer or by the Appellate Authority. The Tribunal has properly appreciated the applicability of Section 135 of the Companies Act where the issue regarding the Corporate Social Responsibility (CSR) has been taken note and in that view of the matter, it would not be correct on the part of the learned counsel for the Revenue to submit that the order passed by the Tribunal suffers from error. Analysis 11) We have heard the learned counsel appearing for the parties and gone across the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was followed by Lord Roche in Nazir Ahmad v. King Emperor who stated as under: [W]here a power is given to do a certain thing in a certain way, the thing must be done in that way or not at all. 32. This rule has since been approved by this Court in Rao Shiv Bahadur Singh v. State of V.P. and again in Deep Chand v. State of Rajasthan. These cases were considered by a three-judge bench of this Court in State of U.P. v. Singhara Singh and the rule laid down in Nazir Ahmad case was again upheld. This rule has since been applied to the exercise of jurisdiction by courts and has also been recognized as a statutory principle of administrative law. 17) Reference to the judgment rendered by the Hon'ble Apex Court also needs to be made in the case of Commissioner of Income Tax, Mumbai vs. Anjum M.H. Ghaswala Ors., reported in (2002) 1 SCC 633, wherein it has been held at paragraph 27 as under: ..... it is a normal rule of consideration that when a statute vests certain power in an authority to be exercised in a particular manner then the said authority has to exercise it only in the manner provided in the statute itself .. 18) Reference has also made to the judgment rendered by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irly capable of either interpretation it ought to be construed as prospective only. In the absence of any express provision or necessary intendment the rule cannot be given retrospective effect except in matter of procedure. The amending Rules of 1987 do not contain any express provision giving the amendment retrospective effect nor there is anything therein showing the necessary intendment for enforcing the rule with retrospective effect. Since the amending Rules were not retrospective, it could not adversely affect the right of those candidates who were qualified for selection and appointment on the date they applied for the post, moreover as the process of selection had already commenced when the amending Rules came into force, the amended Rules could not affect the existing rights of those candidates who were being considered for selection as they possessed the requisite qualifications prescribed by the Rules before its amendment moreover construction of amending Rules should be made in a reasonable manner to avoid unnecessary hardship to those who have no control over the subject matter. 22) In another judgment rendered by Hon'ble Apex Court in K.S. Paripoornan v. State of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
