Iapl v. Dy. Commissioner Of Income Tax-3 Kanpur

Case :- INCOME TAX APPEAL No. - 346 of 2016 Appellant :- M/S Jyotsana Engineering Works, Tilak Nagar Kanpur Respondent :- Dy. Commissioner Of Income Tax-3, Kanpur Counsel for Appellant :- Abhinav MehrotraCounsel for Respondent :- S.C.,Shubham Agarwal Hon'ble Pankaj Mithal,J.Hon'ble Ashok Kumar,J. In this appeal by the assessee, the following substantialquestions of law arise-: (a) Whether on a true & correct interpretation of law, the power, toenhance assessed income, is NOT available with the CIT (A) u/s250(A), after the expiry of 6 years from the end of the relevantAssessment Year in relation to which the appeal is preferred by theassessee, due to bar of limitation? (c) Whether on a true & correct interpretation of law, the power ofenhancement cannot be exercised by the CIT (A) to discover newsources of income or is invocable in relation to issues beyond thesubject matter of appeal as per the full bench judgment of theHon'ble Delhi High Court in the case of Sardari Lal? The above questions of law are purely academic in natureinasmuch as there is no tax effect involved in relationthereto. It is settled law that the Courts are not supposed todecide academic issues unless any injury is suffered orany legal right is infringed of the person preferring theappeal. In view of the above, we decline to adjudicate upon theabove questions of law and leave it open to be decided inany other suitable case and give opportunity to theassessee-appellant/parties to raise those questions in anyother case which may come in future before theauthorities including Tribunal involving the aforesaidquestions and it is expected that the Tribunal wouldadjudicate the same uninfluenced by the finding orobservation made in the impugned order. Order Date :- 30.10.2018