Infantry Security And Facilities Thr. ... vs The Income Tax Officer Ward 4(5)

ik-11074546 Bombay High Court 3 December 2024 • WRIT PETITION NO. 17175 OF 2024; WRIT PETITION NO. 17176 OF 2024; WRIT PETITION NO. 17177 OF 2024 • 14 min read

Judges (2)

Advait M. Sethna Coram G.S. Kulkarni Delivered

Counsel (2)

Madhavi M. Tavanandi Counsel Petitioner Vikas T. Khanchandani Counsel Respondent

Parties (2)

Income Tax Officer, Ward 4(5) Respondent Infantry Security and Facilities Petitioner

Case Significance

Infantry Security And Facilities Thr. ... vs The Income Tax Officer Ward 4(5) is a Bombay High Court decision dated December 3, 2024 (citation: ik-11074546). Three connected writ petitions challenging the Income Tax Appellate Tribunal's order allowing the Revenue's miscellaneous applications under Section 254(2) of the IT Act to recall the Tribunal's own earlier order, based on the Supreme Court's subsequent decision in Checkmate Services Pvt. Ltd. regarding ESIC contributions. The Court held the Tribunal committed a patent error in exercising its limited rectification jurisdiction under S.254(2), agreeing with the Tribunal's reasoning in a simila The bench comprised Justices Advait M. Sethna and G.S. Kulkarni. The judgment was delivered by Justice G.S. Kulkarni. Counsel appearing: Madhavi M. Tavanandi (counsel for petitioner), Vikas T. Khanchandani (counsel for respondent).

Summary

Three connected writ petitions challenging the Income Tax Appellate Tribunal's order allowing the Revenue's miscellaneous applications under Section 254(2) of the IT Act to recall the Tribunal's own earlier order, based on the Supreme Court's subsequent decision in Checkmate Services Pvt. Ltd. regarding ESIC contributions. The Court held the Tribunal committed a patent error in exercising its limited rectification jurisdiction under S.254(2), agreeing with the Tribunal's reasoning in a similar case (ANI Integrated Services Ltd) where such recall was rejected. The petitions were allowed and the impugned orders were quashed.

What was the outcome of Infantry Security And Facilities Thr. ... vs The Income Tax Officer Ward 4(5)?

Three connected writ petitions challenging the Income Tax Appellate Tribunal's order allowing the Revenue's miscellaneous applications under Section 254(2) of the IT Act to recall the Tribunal's own e...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-11074546)