ITAT addressed a procedural issue regarding the continuation of ...

Legal Powers Affirmed: Special Bench Can Continue Hearing Despite Parallel High Court Proceedings Under Sections 253 and 255(3)

April 29, 2025

Case Laws Income Tax AT

ITAT addressed a procedural issue regarding the continuation of a Special Bench hearing despite a similar case pending before the High Court. The Tribunal determined that the Special Bench can proceed with hearing the matter, noting no legal prohibition exists preventing its continuation. The key considerations included: statutory powers under Sections 253 and 255(3), absence of mandatory requirement to stay proceedings, the advanced age of the case (assessment year 1998-99), and the potential for procedural complications if the reference were withdrawn. The Tribunal ultimately ruled that the Special Bench may continue hearing and decide the appeal in accordance with law, rejecting the proposal to withdraw the reference or dissolve the Special Bench.

View Source

← Previous Next →

ITAT addressed a procedural issue regarding the continuation of ...

Legal Powers Affirmed: Special Bench Can Continue Hearing Despite Parallel High Court Proceedings Under Sections 253 and 255(3)

April 29, 2025

Case Laws Income Tax AT

You may also like:

Validity of constitution of Special bench - President does have the power to constitute a Special Bench but at what point and how is this power to be exercised is a...

Bench Reconstitution and Order Pronouncement - Whether an order reserved by a bench could be pronounced by a reconstituted bench without considering a subsequent...

Extension of period of levy of anti-dumping duty - the Special Bench of the Tribunal are expected to take up the appeals for hearing and dispose them of in accordance...

Principles of natural justice violated as petitioner denied opportunity of hearing before passing adverse order. Coordinate bench ruling in BHARAT MINT case affirmed -...

Jurisdiction of the Bench to Hear the application of Rectification of Mistake - recall of the entire order - an application for rectification of a mistake u/s129B (2) of...

Mesne profits - capital or revenue receipt - Once the Special Bench order of the Tribunal in Narang Overseas Pvt. Ltd., [2008 (2) TMI 817 - ITAT MUMBAI] has taken a view...

The HC set aside the impugned order dated 9 March 2009 passed by the Special Director (Enforcement) due to inordinate and unexplained delay between the conclusion of...

FAQ - ₹2000 Denomination Banknotes – Withdrawal from Circulation; Will continue as Legal Tender

Power of Tribunal to recall its earlier order and hear the appeal afresh - power to review or power of rectification – Tribunal committed no error in exercising power...

Appellate jurisdiction of ITAT - ITAT Kolkata or ITAT Indore - approaching the wrong appellate jurisdiction - President, ITAT, has no power to transfer appeal/s between...

Criminal proceedings involving allegations of fraudulent activities in an IPO were challenged. The validity hinged on whether a Single Judge or Division Bench should...

The Supreme Court addressed the issue of the maintainability of a complaint u/s Prevention of Money Laundering Act, 2002 due to an improper grant of bail by a Bench not...

Assessment proceedings against one of the legal heirs - deceased/assessee had admittedly more than one legal representatives - Despite the legal heir's explicit...

Rectification u/s 254 - violation of the provisions of section 255(3) - appeal heard by a Single Member Bench instead of Division Bench - since the income assessed in...

Scope of pronouncing of judgement - The law does not permit that the case is heard by one entity and the order is pronounced by another who has not heard the case at all....

Quick Updates: