Recent Delhi HC decisions

Name of the Party	Appeal No.	Date of decision	Authority/Court	In favour of	Issue Involved
C&C Construction Pvt. Ltd.	ITA No. 118/11	25.11.2011	Delhi HC	Revenue	The Court held that a contention/ issue, which is not raised, dealt with or answered by the Tribunal, cannot be raised before the High Court for the first time in an appeal under Section 260A of the Act. A contention/question raised and answered by the Tribunal or dealt with by the tribunal suo motu and a question/issue which was raised, but not answered/decided by the Tribunal, can be made subject matter of an appeal under Section 260A of the Act. Therefore, a contention/issue, which is not raised and not decided by the Tribunal, cannot form subject matter of an appeal before the High Court.
Maruti Suzuki India Limited	WP© No. 2252/11	25.11.2011	Delhi HC	Assessee	The Court, on the facts of the case, held that: Word ‘Recovery’ is comprehensive and includes both coercive steps to recover the demand and adjustment of refund to recover the demand. Adjustment under Section 245 of the Act is a form/method of recovery. When and in what cases, adjustment under Section 245 of the Act should be stayed would depend upon facts and circumstances of each case. The discretion is to be exercised judiciously. Nature of addition resulting in the demand is a relevant consideration. Normally, if the same addition/disallowance/issue has already been decided in favour of the assessee by the appellate authority, the Revenue should not be permitted to adjust and recover the demand on the same ground. In exceptional cases, which include the parameters stated in Section 241 of the Act, adjustment can be permitted/allowed by the ITAT.

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by,

 

Rohit Garg

 

C&C construction_ no new plea before HC if not before Tribunal.pdf

maruti stay.pdf