Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com ) (3468 Points)
19 December 2014Friends/Seniors
I wanted to know how to read the following
CIT vs Refrigeration and Allied Industries Ltd [2001] 247 ITR 12 (Delhi)
CIT vs Yamaha Motor India Pvt Ltd [2009] 183 Taxman 291 (Delhi)
It means that decision from CITAppeals was given in 2001 and 2009. What does 247 ITR 12 and 183 Taxman 291 denote.
Regards,
Dipjyoti Majumdar
(CA in service & CS. dipmaj@ rediffmail.com )
(3468 Points)
Replied 22 December 2014
Any feedback please.
Regards,
Z
( )
(2965 Points)
Replied 22 December 2014
It per se does not means that judgement was passed by CIT(A)
It only means that it was CIT who filed the case (simple terms) , It could also be a case where CIT appeals against its own order [errorneous order passed by CIT and noticed by CCIT] on behalf of Chief CIT [CCIT]
183 Taxman 291 Delhi
183 is the series of journal like this one is from 183th series and you can find this judgement on page 291 of the said journal
Delhi here is the territory where the judgement was passed
This case is of Delhi High Court
Also note that judgements of ITAT can also be same, so when I write say Delhi in last it could mean that this judgement was passed either by ITAT or by High Court. To remove this problem most judgement specifically write the word ITAT before the name of the territory
like the case xXXXXXXX (ITAT) Mum
Calibrated Healthcare Systems India Pvt. Ltd vs. ACIT (ITAT Delhi)
[2013] 142 ITD 21 (DEL) (SB) [23/01/2013]
Here the judgement has been passed by Special Bench
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