Infantry Security And Facilities Thr ... vs The Income Tax Officer
Judges (2)
Case Significance
Infantry Security And Facilities Thr ... vs The Income Tax Officer is a Bombay High Court decision dated December 3, 2024 (citation: ik-119436937). Three writ petitions challenged the ITAT Pune's order allowing Revenue's miscellaneous applications to recall its earlier favourable order, based on the Supreme Court's subsequent decision in Checkmate Services regarding ESIC contributions. The Division Bench held the Tribunal committed a patent error in exercising Section 254(2) jurisdiction, as a subsequent Supreme Court decision does not constitute a mistake apparent from the record. The petitions were allowed, quashing the Tribunal's reca 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 writ petitions challenged the ITAT Pune's order allowing Revenue's miscellaneous applications to recall its earlier favourable order, based on the Supreme Court's subsequent decision in Checkmate Services regarding ESIC contributions. The Division Bench held the Tribunal committed a patent error in exercising Section 254(2) jurisdiction, as a subsequent Supreme Court decision does not constitute a mistake apparent from the record. The petitions were allowed, quashing the Tribunal's recall order.
What was the outcome of Infantry Security And Facilities Thr ... vs The Income Tax Officer?
Three writ petitions challenged the ITAT Pune's order allowing Revenue's miscellaneous applications to recall its earlier favourable order, based on the Supreme Court's subsequent decision in Checkmat...
Judgment
Read the full judgment on the official India Courts portal.
Read on Indian KanoonSource: Indian Kanoon (ik-119436937)