Meaning of “Case”

Case Name : Jayalakshmi leasing co. Vs. CIT

Citation : [1997] 94 taxman 236 (itsc) (sb)

Court : Itsc

Section : 245a to 245m

Meaning : Proceeding contemplated in chapter xiv-b is a ‘case’ within meaning of section 245a(b).

Case Name : CIT Vs. Income tax settlement commission 

Citation : [2013] 36 taxmann.Com 551/218 taxman 49 (mag.)/259 Ctr 329 (guj.)

Court : Gujarat high court

Section : 245a to 245m

Meaning : With effect from 1-6-2007, significant changes were made in the definition of the term ‘case’ defined under section 245a(b). Previously, the definition of such term was much wider and included vast number of situations where not only the original assessment would be pending before the assessing officer, but would also cover the cases of assessment or reassessment under section 147 and included the proceedings which would be pending by way of appeal or revision in connection with such assessment or reassessment which may be pending before an it authority on the date on which the application under section 245c(1) was made. After 1-6-2007, such definition was made more restrictive. After such amendments, the term ‘case’ would cover any proceedings for assessment under the act in respect of an assessment year or years which may be pending before an assessing officer on the date on which the application under section 245c(1) is made. Thus, large number of other proceedings, such as, arising out of assessment or reassessment under section 147 or appeal or revision pending before the it authorities would no longer be governed by the newly introduced definition of the term ‘case’. Therefore, the newly introduced definition of the term ‘case’ would cover only those situations where an assessment is pending before the assessing officer or it is still possible for him to pass any order of assessment. Undoubtedly, acceptance of the return filed under section 143(1) cannot be categorized as an order of assessment.

Case Name : Om metals and minerals (p.) Ltd., In re 

Citation : [1992] 193 ITR 57 (ITSC) (sb)

Court :

Section : 245A to 245M

Meaning : The word ‘case’ in section 245ha(1) cannot be given the restricted meaning assigned to it under section 245a(b). It would mean ‘the case’ in a very wide sense and would encompass all proceedings which can be taken in respect of the case of the applicant. If ‘case’ in section 245ha(1) is given the restricted meaning assigned to it in section 245a(b), and suppose the applicant has approached the commission when appeal or revision ‘proceedings are pending in his case, how can the assessing officer’ dispose of the case when he receives back the same from the settlement commission ? The scheme of section 245ha is that the income-tax authorities get back the jurisdiction which they had lost on the admission of the settlement petition and can continue the proceedings from the stage where they were divested of the jurisdiction. Any other interpretation of section 245ha will not be in consonance with the other provisions such as sections 245d(6)/(7), 220(2), etc.

Case Name : Bidi supply co. Vs. Union of india 

Citation : [1956] 29 itr 717 (sc)

Court : Supreme court

Section : 127

Meaning : Under the 1922 act, a case is started when the ito issues a notice under section 22(2) calling upon the assessee to file return of his total income and total world income during the previous year and then the assessee submits his return in the prescribed form. It is quite clear that the notice and the return are to be confined to a particular assessment year – section 5(7a) contemplates the transfer of such a ‘case’, i.E., The assessment case for a particular year.

Case Name : CIT  Vs. Bidhu bhusan sarkar 

Citation : [1967] 63 itr 278 (sc)

Court : Supreme court

Section : 127

Meaning : Section 5(7a) of the 1922 act [corresponding to explanation to section 127 of the 1961 act] makes it clear that the word ‘case’, in relation to any person whose name is specified in the order of transfer means all proceedings under the act in respect of any year which may be pending on the date of the transfer, and also includes all proceedings under the act which may be commenced after the date of the transfer in respect of any year. The word ‘case’ is thus used in a comprehensive sense of including both pending proceedings as well as proceedings to be instituted in future. Consequently, an order of transfer can be validly made even if there be no proceedings pending for assessment of tax and the purpose of the transfer may simply be that all future proceedings are to take place before the officer to whom the case of the assessee is transferred.

Note : see also explanation to section 127.

Case Name : Kailash moudgil Vs. Dy. Cit 

Citation : [2000] 72 ITD 97 (delhi – trib.)(Sb)

Court : ITAT-Delhi

Section : 253 to 255

Meaning : The word ‘case’ comprehends all proceedings comprising the case. In a way, ‘whole’ includes all its component parts, though the case may be comprised of several proceedings and several grounds; each of the ground involved in the case can constitute a proceeding and that itself can be taken to mean to be a ‘case’ within the meaning of section 255(3).

Case Name : Vinod khatri Vs. Dy. Cit 

Citation : [2004] 138 taxman 27 (delhi – trib.) (Sb)

Court : Itat-delhi

Section : 253 to 255

Meaning : On a bare perusal of the provisions of section 253(6) it is found that the legislature has adopted different terms in different clauses of section 253(6). So far as clauses (a), (b) and (c) are concerned, the relevant terms are ‘in the case to which appeal relates’, i.E., If the appeal relates to ‘the case’, the total income of the assessee, as computed by the assessing officer shall be taken into account for working out the tribunal fee. The term ‘to which the appeal relates’ refers to ‘the case’, i.E., A particular case or an order and, therefore, the term ‘case’ in this context means the ‘assessment order’.

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