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T. S. SIVAGNANAM, SUPRATIM BHATTACHARYA
Rajeev Biswas – Appellant
Versus
Union Of India – Respondent
JUDGMENT :
1. The Court :- This appeal filed by the assessee under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 5.1.2018 passed by the Income Tax Appellate Tribunal “A” Bench, Kolkata in Miscellaneous Application No. 205/Kol/2017 affirming the order dated 27th September, 2017 passed in Income Tax Appeal No. 1176/Kol/2017 by which the order passed by the Commissioner of Income Tax (Appeals) –22 Kolkata, [CIT(A)] dated 15th March, 2017 was affirmed, which order of the [CIT(A)] arose out of an order passed by the assessing officer namely Deputy Commissioner of Income Tax (International Taxation), Circle – 2 (1), Kolkata dated 28th January, 2016 for the assessment year 2012-13. The appeal was admitted on 3rd December, 2018 to decide the following substantial questions of law:-
ii. Whether the learned tribunal ought to have allowed the rectification application of the appellant for the assessment year 2012-13 based on the CBDT circular no.13 of 2017 ?”
2. We have heard Mr. Sukumar Bhattacharyya for th
The duty of tax authorities to assist taxpayers in claiming reliefs and benefits, and the erroneous rejection of rectification applications.
The main legal point established in the judgment is that the power under Section 254(2) of the Income Tax Act allows for the rectification of apparent mistakes in the Tribunal's order, without revisi....
Point of Law : Sub-section (2) of Section 254 of the Act says that the Appellate Tribunal may at any time within four years from the date of the order with a view to rectify any mistake apparent from....
The duty of revenue officers to assist taxpayers in claiming reliefs and the just view taken by the Tribunal in line with the provisions of the Act and the circular issued by the CBDT.
The addition of foreign bank balances as unexplained income under Section 69A of the Income Tax Act is unsustainable for a non-resident when discrepancies, such as clerical data-entry errors in retur....
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