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Ignore the above stated reply by bharat it is technically place at wrong place.please dont be angry .
« Last post by Bharat Kumar Rajpurohit on June 29, 2016, 10:57:58 pm »
1.   What is tribunal?

The tribunal as distinguished from the court, exercise judicial power and decides matters brought before it judicially or quasi-judicially, but it does not constitute a court in technical sense.
Tribunal is part of central government.
Reference: SC Engineering Mazdoor Sabha-Hind Cycles Ltd.

2.   Who will be deciding cases in tribunal?

In court the matter decided by honorable judges but in tribunal cases are decided by honorable member in tribunal.

3.   Type of members in ITAT?

There are two type members in ITAT one is Judicial Member called as JM and another is Accountant Members called as AM. The members are appointed by central government having required qualification and experience. The Central government invites application for this post as manner prescribes.

4.   What is “Bench”?

It is combination of one or two or three members. Every case in tribunal is allocated to separate bench to hear matter .Generally it will be combination of two members but in small cases it can be seen as one member. In complex issue the matter can be hear by three members in bench or by special Bench.
"Benchs” are  called in name of like A Bench, B Bench and Etc.

5.   Is the members are fixed in Bench?

The bench is constituted by order of president of ITAT. It is generally have monthly schedule to fixed members for each bench. The Bench members are rotated in next constitution of Bench.
6.   What is meaning of Constitution in Tribunal.

In Specified schedule, a constitution of bench is made. It reveals about bench combination of members and schedule date for hearing. It also reveals that which members will do chamber work and which will hear the cases.

7.   What is meaning of chamber work?

Chambers work means on that day member will not be in bench he will be in own room and will write order of cases which are heard earlier.

8.   What is meaning of Board?

Board means a weekly schedule of cases of which will heard in tribunals. It shows name of cases and date of hearing. Generally it is issued in Friday evening and it can be downloading from or
It also show appeal no. just like    ITA No. : 1217/Mum/2014

9.   What is meaning of DR?

DR is Short form of Department representative. Some DR is regular and Some DR are comes from routine duties. Regular DR has good experience of arguing cases and casual DR has less experience
Discussion / s. 80IB(8A)
« Last post by rajul5234 on June 25, 2016, 09:44:38 am »
TA 233/2016. Dt. 16/6/16. B A Research. Guj. H C.

Interpretation of s. 80IB(8A) & R. 18D & DA

R K Patel
In 2012 Hon'ble Apex court in the case of N.K.Bajpai has catagorically observed rule 7 of chapter III of Bar Council of India rules in Para 17 of the judgment, in this rule it is clearly mentioned that no person shall practice before any administrative court or tribunal wherein the presiding officer is equivalent to his rank or below his rank. The rule is reproduced here under for better understanding
 “An officer after his retirement or otherwise ceasing
to be in service for any reasons, if enrolled as an
Advocate shall not practice in any of the Judicial,
Administrative Courts/Tribunals/Authorities, which
are -
presided over by an officer equivalent or lower to the
post which such officer last held.”

Interpreting this rule Hon'ble Apex Court has unequivocally held as under:-
"This Rule clearly mandates that upon his retirement or
when otherwise ceasing to be in service for any reason, a person
will not be able to practice in the administrative tribunal, other
tribunals, authorities, courts etc. over which he had presided and
which were headed by an officer in a post equivalent to or lower
than the post which he had held. The definition in the
explanation of what an officer shall mean and include further
widened the scope of interpretation. Not only this, requiring
adherence to professional standard and values, Rule 7A further
makes it mandatory that a person who has been dismissed,
retrenched, compulsorily retired, removed or otherwise retired
from Government Service or service of the High Court or
Supreme Court on the charges of corruption, dishonesty
unbecoming of an employee, etc. would not even be enrolled as
an advocate on the rolls of a State Bar Council. These provisions
clearly demonstrate the intention of the Legislature to place
restrictions for entry to the profession of law. These restrictions
have to be decided only on the touchstone of reasonableness and
legislative competency"
Now my prayers to all the ITAT Members and Hon'ble President that no matter represented by any retired commissioner or officer of a rank equivalent to the rank of Additional Secretary shall be heard otherwise it will be contempt of the verdict of Hon'ble Apex Court
It is true that Hon'ble Allahabad High Court has stayed the operations of concept creations special bench. However that decision is dated 19.01.2012 and this decision is dated 15.03.2012 and Hon'ble Allahbad High Court was not having the benefit of this decisions.

My request to all the DR(S) and standing counsels that they should strongly object and challange the locus of the AR if he is an officer falls under the  ambit of N.K.Bajpai Judgment
Discussion / Reopening- Audit- Instruction 16 Dt. 31/10/13
« Last post by rajul5234 on June 22, 2016, 10:34:26 pm »
Sahjanand medical technologies. SCA 3399 / 2016. Dt. 15/6/16. (Guj)

Held, Reopening invalid if at instance of dictates of Audit party resorting to instruction no. 16 dt. 31/10/13 when Assessing officer differs from view of audit party.

R K Patel
Discussion / Stamp duty expense
« Last post by rajul5234 on June 21, 2016, 03:21:30 pm »
Guj. H C. TA 414 / 2007. Dt. 14/6/16. M/s Pruthvi Associates.

Held, Stamp duty paid for execution of contract is a revenue expenditure.

R K Patel
Discussion / s. 115JB & s. 271(1)(c)
« Last post by rajul5234 on June 21, 2016, 03:19:24 pm »
M/s. Bilakhia Holdings.  TA 132 / 2016. Dt. 9/6/16. Gujarat high court

Held, Though direct credit of gift to balance sheet held  to reduce book profits u/s 115JB, penalty u/s 271(1)(c) deleted.

R K Patel
Discussion / New claim for deleting suo motu disallowance in return
« Last post by rajul5234 on June 20, 2016, 07:50:24 am »
SCA 382 /2016. Dt. 13/6/16. UTI Bank. Gujarat high court.

Held, New claim to delete suo motu disallowance can be raised at tribunal to determine correct tax liability.

R K Patel
Discussion / S. 80 IB (10). Reopeninig. Inconsistency .
« Last post by rajul5234 on June 20, 2016, 07:46:31 am »
Gujarat high court, SCA 15718 / 2010. 9/6/16. Jalaram developers.

Held, If in initial year conditions satisfied for claim u/s 80IB(10) is scrutinised, inconsistent reopening for certain years not permissible.

R K Patel
Discussion / S. 80 IB(10). Valuation report base addition. Reopening.
« Last post by rajul5234 on June 20, 2016, 07:41:49 am »
Gujarat high court. SCA 15719 / 2010. Dt. 9/6/15.

Held, Reopening can't be done on DVO report basis when there is no claim for deduction u/s 80IB(10) in a particular assessmant year,

R K Patel.
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