{"id":66261,"date":"2016-09-03T09:20:36","date_gmt":"2016-09-03T03:50:36","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=66261"},"modified":"2017-01-21T17:54:11","modified_gmt":"2017-01-21T12:24:11","slug":"deputy-director-of-income-tax-not-an-appellate-authority-for-decisionsorders-of-income-tax-officers","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2016\/09\/03\/deputy-director-of-income-tax-not-an-appellate-authority-for-decisionsorders-of-income-tax-officers\/","title":{"rendered":"Deputy Director of Income Tax not an appellate authority for decisions\/orders of Income Tax Officers"},"content":{"rendered":"

Supreme Court<\/strong>: Deciding the question that whether the Deputy Director of Income Tax was competent to make complaint regarding commission of offence under Sections 109\/191\/193\/196\/200\/420\/120B\/34 IPC against the appellants for making false statements denying of having any locker either in individual names or jointly in any bank, the Court, answered in negative and held that the Deputy Director of Income Tax cannot be construed to be an authority to whom appeal would ordinarily lie from the decisions\/orders of the I.T.Os. involved in the search proceedings in the case in hand so as to empower him to lodge the complaint in view of the restrictive preconditions imposed by Section 195 CrPC.<\/p>\n

Taking note of the provisions under the Income Tax Act, 1961, the Bench of P.C. Ghose and Amitava Roy, JJ said that though under Section 116 of the IT Act, under clause (d) thereof, Deputy Director of Income Tax, Deputy Commissioner of Income Tax and Deputy Commissioner of Income Tax (Appeals) have been bracketed together, it is only the Deputy Commissioner (Appeals), as is apparent from Section 246(1) of IT Act, who has been conferred with the appellate jurisdiction to entertain appeals, albeit from specified orders passed by an assessing officer as mentioned in that sub-section. The Deputy Director of Income Tax in particular, has not been designated to be the appellate authority or forum from such orders or any other order of the assessing officer.<\/p>\n

It was further explained that the decisive and peremptory prescription of Section 195(4) of the Code is not merely the levels of the rank inter se but the recognised appellate jurisdiction ordinarily exercised by the authority or the forum concerned for a complaint to be validly lodged by it, if in a given fact situation, the initiation of prosecution is sought to be occasioned not by the court in the proceedings before which the contemplated offence(s) had been committed, but by a court to which ordinarily appeals therefrom would lie. [Babita Lila<\/em> v. Union of India,<\/em> 2016 SCC OnLine SC 890<\/a>, decided on 31.08.2016]<\/p>\n","protected":false},"excerpt":{"rendered":"

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Chandrasekharan, J. declined to quash prosecution against actor SJ Suryah as the order of the Income Tax Appellate Authority, cancelling the assessment orders was not on merits.\u00a0 \u00a0 FACTUAL BACKGROUND:\u00a0 The petitioner filed the petitions under Section 482 of the Code of Criminal Procedure (CrPC) and\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Madras High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Madras-HC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Madras-HC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Madras-HC.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Madras-HC.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Madras-HC.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":309237,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/12\/14\/revisional-court-has-jurisdiction-to-take-suo-motu-cognizance-of-intermediate-orders-madhya-pradesh-hc-legal-news\/","url_meta":{"origin":66261,"position":1},"title":"Revisional Court has jurisdiction to take suo motu cognizance of intermediate orders under Sec 397 CrPC: Madhya Pradesh HC","author":"Editor","date":"December 14, 2023","format":false,"excerpt":"\u201cSection 131 of the Income Tax Act allows the income tax authority to investigate and inquire about property, cash, or valuables obtained during an investigation by other law enforcement agencies, even if no income tax case was pending and the authority can conduct an inquiry to ensure that the appropriate\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Madhya Pradesh High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/madhya-pradesh-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/madhya-pradesh-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/madhya-pradesh-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/madhya-pradesh-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":132511,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/05\/22\/supreme-court-to-decide-whether-noida-is-a-corporation-established-by-the-uttar-pradesh-government\/","url_meta":{"origin":66261,"position":2},"title":"Supreme Court to decide whether NOIDA is a corporation established by the Uttar Pradesh Government","author":"Prachi Bhardwaj","date":"May 22, 2017","format":false,"excerpt":"Supreme Court: The bench of R.K. 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The Court said that\u2026","rel":"","context":"In "Hot Off The Press"","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":326585,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/07\/15\/sc-refuses-to-quash-cbi-disproportionate-assets-case-against-dk-shivakumar\/","url_meta":{"origin":66261,"position":3},"title":"Supreme Court refuses to quash CBI disproportionate assets case against Karnataka Deputy CM DK Shivakumar","author":"Editor","date":"July 15, 2024","format":false,"excerpt":"Income Tax Authorities conducted a raid at DK Shivakumar\u2019s house and allegedly recovered Rs.8,59,69,100\/- and CBI registered an FIR for offence punishable under Section 13(1)(e) read with Section 13(2) of the Prevention of Corruption Act, 1988.","rel":"","context":"In "Hot Off The Press"","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"DK Shivakumar","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/07\/DK-Shivakumar.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/07\/DK-Shivakumar.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/07\/DK-Shivakumar.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/07\/DK-Shivakumar.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":280256,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/12\/22\/allahabad-high-court-imposes-fine-of-rs-25000-along-with-simple-imprisonment-for-one-week-to-deputy-commissioner-of-income-tax-for-contempt-of-court-legal-research-legal-news-u\/","url_meta":{"origin":66261,"position":4},"title":"Allahabad High Court imposes fine of Rs.25,000 along with simple imprisonment of one week to Deputy commissioner of Income tax for Contempt of Court","author":"Editor","date":"December 22, 2022","format":false,"excerpt":"Disobedience of this Court's order strikes at the very root of the rule of law on which the judicial system rests. The rule of law is the foundation of a democratic society, and the Judiciary is the guardian of the rule of law. Hence, it is not only the third\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Allahabad High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/11\/MicrosoftTeams-image31.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":198470,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/07\/12\/monetary-limits-for-filing-departmental-appeals-in-it-matters-enhanced-in-order-to-reduce-tax-litigation\/","url_meta":{"origin":66261,"position":5},"title":"Monetary limits for filing departmental appeals in IT matters enhanced in order to reduce tax litigation","author":"Saba","date":"July 12, 2018","format":false,"excerpt":"In supersession of CBDT's Circular No. 21 of 2015 dated 10.12.2015, wherein monetary limits and other conditions for filing departmental appeals (in Income-tax matters) before Income Tax Appellate Tribunal, High Courts and SLPs\/appeals before Supreme Court were specified; it has been decided by the Board that departmental appeals may be\u2026","rel":"","context":"In "Hot Off The Press"","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/income-tax.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/income-tax.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/income-tax.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/income-tax.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/income-tax.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/66261","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=66261"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/66261\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/27341"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=66261"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=66261"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=66261"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}