TaxTMI 
TaxTMI 
2016 (7) TMI 1372
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....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 Representative (AR) on behalf of the Assessee and by Shr....
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....e 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 section 2 of the Act which defines word 'tax'. It is no....
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....he 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 relation to the assessment year commencing on the 1st day of April, 1965, and any subs....
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....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 the words 'surcharge' and 'education cess' as well, if there was any intention to inclu....