2016 (7) TMI 1372

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) ORDER Ashwani Taneja (Accountant Member) This appeal has been filed by the Revenue against order of Ld. order of Ld. Commissioner of Income Tax (Appeals)-6 Mumbai, {(in short 'CIT(A)'}, dated 31.08.2013 passed against assessment order u/s 143(3) 31.12.2009 for the Assessment Year 2007-08. 2. During the course of hearing, arguments were made by Shri Vijay Mehta, Authorised Representat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....this purpose. He relied upon decision of Hon'ble Chennai Bench of the Tribunal in the case of ACIT vs. Shri R. Viswanathan dated 23.09.2011 (ITA No.30/Mds/2011) M.P. No.155/Mds/2011. 3.1. Per contra Ld. DR was not in a position to point out any contrary judgments. 3.2. We have gone through the facts of this case and also gone through the aforesaid circular as well as sub-section (43) of sect....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 3 M.P. No. 155/Mds/11 quantum of penalty deleted or reduced in the order to be appealed against." Nothing has been mentioned in the above definition to show that tax will include surcharge for the purpose of applying the said Circular. Now if we look at the definition of "tax" as per sub-section (43) of Section 2 of Income-tax Act, 1961, it runs as under:- "(43) "tax" in relatio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... any mistake in the order of this Tribunal much less any mistake apparent on record. 3.3. We have also gone through sub-section (43) of section 2 which defines 'tax'. The perusal of the definition shows that whatever was intended to be included in tax has been mentioned therein. When the legislature has mentioned the words 'super-tax' and 'fringe benefit tax', then, it could have also mentioned....