Burgess English Senior Secondary School Vs. Pr. CIT, Raipur-1
Parties Involved
Facts Summary
Burgess English Senior Secondary School, an assessee, appealed against the order of the Principal Commissioner of Income Tax (Pr. CIT) for the assessment year 2015-16. The Pr. CIT had passed a revisionary order under section 263 of the Income Tax Act, 1961, which the assessee contested. The assessee claimed that it is part of the Chhattisgarh Diocese Board of Education, Raipur, and its income had been shown in the income and expenditure account of the Board. The Pr. CIT's order was based on the submission of the Senior Deputy Commissioner of Income Tax (Sr. DR) that the Assessing Officer (A.O) had erred in accepting the assessee's claim without further inquiry. The assessee argued that the principle of consistency in taxation matters dictated that the Revenue authorities must maintain the same legal stand across different tax periods unless there is a material change in facts or law.…
Decision in favour of
Partly Assessee / Partly Revenue
Legal Issues
- 1. Whether the delay in filing the appeal is condoned?
- 2. Whether the order passed by the Pr. CIT is erroneous and prejudicial to the interest of the Revenue?
Judgment Outcome
Decided in favour of Partly Assessee / Partly Revenue.
Precedents Relied Upon
8 precedents cited in this judgement.