Please Help: DT CASE LAWS

Dear Vikas,

One thing needs to be understood by you that the person who appeals against the order of an assessing officer is called as appellant/petitioner and the other party is called as respondent. Initially its the department which gives a notice or raises a demand, therefore its always assessee vs the AO. However, if the matter is not disposed off till CIT/CIT(A) level, then the same goes into appellate level i.e. ITAT/HC/SC.Further, its not that always the case law becomes CIT V/S ASSESSEE (i.e. from ITAT level) as it will only be in those cases where the department is not satisfied with the order of the lower authority (i.e. CIT/CIA (A)). There are lakhs of cases where the department (i.e. CIT) is a respondent.If your argument is taken that its always CIT V/S ASSESSEE then it will lead to a conclusion that the CIT/CIT(A) always give the order against the department which is not the case.

It may also be noted that when the case goes to ITAT or higher level, then if department is represented by CIT only.

Should you have any other query, please revert at the earliest.

DEAR ASHISH YOU ARE SAYING WHEN DEPT. FILES AN APPEAL TO THE HIGHER APPELLATE AUTHORITY THEN CASE LAWS TAGGED AS CIT VS ASSESSES. BUT IN EVERY CASE HANDLED BY AO NOT BY CIT.THOUGH AO IS APPOINTED BY CIT. BUT AS U KNOW CIT CAN NOT BE A AO. i.e. CIT CAN NOT ASSESS THE INCOME. AFTER ALL THIS STORY WHY CASE LAWS TAGGED AS CIT VS ASSESSES.

Dear Vikas,
Please give me the name of a single case law where there is dispute between AO and the assessee and where it has been reported as CIT VS Assessee.

Please provide the same to me at the earliest.

dear ashish u can take the example of motorola inc vs deputy cit in 2005. in this case first co. file an appeal with cit(a) and then itat. when decision was in favor of assessee then ao file an appeal on the direction of cit to high court. and case law tagged as deputy cit vs motorola inc.

Dear Vikas,

You yourself have given the answer to the question. In the case mentioned by you, you have WRITTEN THAT APPEAL HAS BEEN FILED AGAINST THE ORDER OF ITAT. If you read my first reply, then your doubt will be clear as in the case mentioend by you the dispute is no more netween the AO and the assessee, its against the order of ITAT and as i have mentioned earlier when the appeal is raised to higher authorities (i.e. ITAT and above), department is represented by CIT/DYCIT etc.

Trust the above answers your query.

thank you ashish.

Dear Vikas,

Its my pleasure that i could of some help to you. Thanks for the same.