2025 (1) TMI 1397

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....or the Assessee : Ms Shivangi Kumar, Advocate For the Revenue : Shri Reuben Mathew Jacob, Sr. DR ORDER PER ANUBHAV SHARMA, JM: This Miscellaneous Application is filed by the Revenue in regard to the order dated 10.08.2022 and the ld. DR, arguing on the merits of the application has submitted that in the light of the judgement of the Hon'ble Supreme Court in the case of Checkmate Servic....

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....dia) Pvt. Ltd., ITA No.983/2018, order dated 10.09.2018, holding that the amendment in section 36(1)(va) and section 43B of the Act effected by the Finance Act, 2021 are applicable prospectively and not retrospectively. Subsequently, the Hon'ble Supreme Court by order dated 12.10.2022 in the case of Checkmate Services Pvt. Ltd. (supra) has held that the employees contribution of ESI and PF have to....

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....e applied is that which is in force in the relevant assessment year unless otherwise provided expressly or by necessary implication. In Reliance Jute and Industries Ltd. V CIT (1981) 2 SCC 585 also this proposition law is recognized. 5. We can observe that the coordinate Bench while passing the order has taken into consideration the judgments in favour of assessee. Hon'ble Supreme Court in the ....

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....tricts the scope of review as it is only mistake apparent from record which can be rectified and, according to the requirement of the nature of rectification, the order may be recalled or re-heard. The Explanation attached to the order XLVII Rule 1 CPC specifically provides that merely because of reversal or modification of a judgment of a court which has been relied in a decision, that alone will....