Case Law Details

Case Name : CIT Vs Proctor and Gamble Home Products Ltd. (Bombay High Court)
Appeal Number : ITA 37 OF 2013
Date of Judgement/Order : 19/01/2015
Related Assessment Year :
Courts : All High Courts (4060) Bombay High Court (732)

Summary of the Case

The Hon’ble Bombay High Court in this case have dismissed the appeals of the revenue as the case was covered by the decision of CIT v/s. Geoffrey Manners and Co. Ltd. 315 ITR 134. The appeal of the Revenue on an identical issue from the orders of the Tribunal were dismissed by this Court in Income Tax Appeal Nos.202 of 2011 on 4th July, 2012, Income Tax Appeal (L) No.1321 of 2011 and Income Tax Appeal (L) No.1322 of 2011 on 12th March, 2013. The appeal memo does not indicate any reason why the Revenue is seeking to appeal against order which already stands concluded in favour of the Assessee. Also, the Revenue was not able to give any explanation on the date of hearing.

The Hon’ble High Court dismissed the appeals of the Revenue and observed that  the appeals filed by the Revenue was in a very causal manner without indicating the basis of the challenge. Further, it was observed that Rule of law implies certainty of law. These filing of appeals subjects an assessee to unnecessary expenditure and at times anxiety. Even the Revenue incurs substantial expenses in pursuing unwarranted cases, which are a sheer waste of public money.

Further, the Hon’ble High Court directed the Revenue that in all cases including where appeals are filed, the Offices instructing the Counsel would review whether the appeal should at all be pressed in view of the Revenue having accepted the jurisdictional High Court’s order on an identical issue and take necessary instructions from the Commissioner of Income Tax to withdraw and/or not press the appeal. In the absence heavy/exemplary costs could be made. Further, it was directed that it is expected of the Revenue that in the light of the above observations it would review all the appeals which are already filed and where the issue stands concluded by virtue of decision of this Court which has been accepted by the Revenue, withdraw such appeals.

Accordingly, the appeals were dismissed.

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Category : Income Tax (26996)
Type : Judiciary (11171)

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