Kalpesh Classes

Question 01 (ID 11) (Appeals to ITAT / HC) (Revision / Home work)

Discuss the correctness or otherwise of the following statements with reference to the​​ provisions of the Income-tax Act, 1961:

(i) An appeal before Income-tax Appellate Tribunal cannot be decided in the event of difference of opinion between the Judicial Member and the Accountant Member on a particular ground.

(ii) A High Court does not have​​ an inherent power to review an earlier order passed by it on merits.

Question 02 (ID 12) (Appeals to ITAT / HC) ​​ 

Write a brief note on filing of memorandum of cross-objections before the Income-tax Appellate Tribunal.

Question 03 (ID 13) (Appeals to​​ ITAT / HC) ​​ 

An Income-tax authority did not file an appeal to the Income-Tax Appellate Tribunal against an order of the Commissioner (Appeals) decided against the Income-tax department on a particular issue in case of one assessee, Alpi for assessment year 2013-14 on the ground that the tax effect of such dispute was less than the monetary limit prescribed by CBDT. In assessment year 2014-15, similar issue arose in the assessments of Alpi and her sister Palki, which was decided by the Commissioner (Appeals) against the Department. Can the Income-tax department move an appeal to the Tribunal in respect of A.Y. 2014-15 against the orders of the Commissioner (Appeals) for AIpi and her sister Palki ?

Question 04 (ID 14) (Appeals to ITAT / HC) ​​ (Revision / Home​​ work)

Discuss the correctness or otherwise of the following propositions in the context of the Income-tax Act, 1961:

(a) At the time of hearing of rectification application, the Income-tax Appellate Tribunal can re-appreciate the evidence produced during​​ the proceedings of the appeal hearing.

(b) The High Court cannot interfere with the factual finding recorded by the lower authorities and the Tribunal, without any valid reasons. OR writer short note on fact finding authority.

Question 05 (ID 15) (Appeals​​ to ITAT / HC)

An assessee, who is aggrieved by all or any of the following orders, is desirous to know the available remedial recourse and the time limit against each under the Income-tax Act, 1961:

(I) passed under section 143(3) by the Assessing Officer.

(ii) passed under section 263 by the Commissioner of Income-tax.

(iii) passed under section 272A by the Director General.

(iv) passed under section 254 by the ITAT.

Question 06 (ID 16) (Appeals to ITAT / HC) ​​ (Revision / Home work)

Discuss the correctness or otherwise of the following with reference to the provisions of the Income-tax Act, 1961.

(i) The Income-tax Appellate Tribunal cannot amend its orders.

(ii) A case before the Appellate Tribunal cannot be dealt when there is a difference of opinion amongst the members of the Bench.

(iii) An appeal shall lie to the High court against the order of the Tribunal.

Question 07 (ID 22) (Appeals to ITAT / HC) ​​ (Revision / Home work)

What do you mean by substantial question of law ?

Question 01 (ID 17) (Additional evidence / grounds) ​​ (Revision / Home work)

Does the Income-tax Appellate Tribunal have the following powers?

(i) Power to allow the assessee to urge any ground of appeal which was not raised by him before the Commissioner (Appeals);

(ii) Power to​​ recall its own order.

Question 02 (ID 18) (Additional evidence / grounds) ​​ (Revision / Home work)

Can a rectification order under section 254 of the Income-tax Act, 1961 be passed by the Income-tax Appellate Tribunal beyond four years from the date of the​​ order sought to be revised?

Question 03 (ID 19) (Additional evidence / grounds) ​​ (Revision / Home work)

Discuss the following propositions The Income Tax Appellate Tribunal cannot admit additional evidence during the hearing of the appeal and explain necessary ITAT rules.

Question 04 (ID 20) (Power to stay) ​​ (Revision / Home work)

Examine the correctness of the following statement : The Appellate Tribunal is empowered to grant indefinite stay for the demand disputed in appeals before it.

Question 05 (ID​​ 21) (Power to stay) ​​ 

A petition for stay of demand was filed before ITAT by XYZ Ltd. in respect of a disputed demand for which appeal was pending before it, on which stay was granted by the ITAT vide order dated 1.1.2018. The bench could not function thereafter till 1.2.2019 and therefore, the disputed matter could not be disposed off The Assessing Officer attached the bank account on 16.2.2019 and recovered the amount of 15 lacs against the arrear demand of 25 lacs. The assessee requested the Assessing Officer to refund back the amount as it holds stay over it. The Assessing Officer rejected the contention of the assessee. Now the assessee seeks your opinion.

List of Important Question to be glanced for Revision before exam.

Wishing You all the best for exams.​​