Case Law Details
PCIT Vs Starflex Sealing India Pvt. Ltd (Bombay High Court)
We are pained at this attitude on the part of the State to obtain orders of admission on pure questions of law by not pointing out that an identical question was considered by this Court earlier and dismissed by speaking order.
This is not for the first time that this has happened on the part of the Revenue. On an earlier occasion also, in the case of The Commissioner of Income Tax-8 V/s. TCL India Holdings Pvt. Ltd. (ITA No. 2287 of 2013) on 6th May, 2016 on similar issue arising, we were assured by the Revenue that proper steps would be taken to ensure that the State takes a consistent view and decisions on any issue which are already taken by this Court would be informed to their Advocates who would also be continuously updated of the decisions taken by this Court on the questions of law. This is to ensure that there is consistency in the view taken by this Court. However, it appears that the Revenue has not carried out the assurance which was made to the Court.
Revenue should give proper explanation why assurance given earlier is not being followed. It is time responsibility is fixed and the casual approach of the Revenue in prosecuting its appeals is stopped
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
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