Case Law Details

Case Name : CIT Vs State Bank Of India (Bombay High Court)
Appeal Number : Income Tax Appeal No. 269 of 2013
Date of Judgement/Order : 04/02/2015
Related Assessment Year :
Courts : All High Courts (3996) Bombay High Court (720)

We have on an earlier occasion in the case of CIT v/s. Smt.  Veena G. Shroff have observed in our order dated 27th  January, 2015 that  when Revenue challenges the order of the Tribunal which in turn relies  upon another decision rendered by it on the same issue, then in cases  where the Revenue has accepted the order by not preferring any Appeal against the earlier order, the Revenue should not challenge the subsequent order   on   the   same   issue.   In   case   an   appeal   is   preferred   from   the  subsequent order, then the Memo of appeal must indicate the reasons as to why an appeal is being preferred in later case when no appeal was preferred from the earlier order of the Tribunal which has merely been followed in the later case.  In any case, the Officer concerned must atleast file an Affidavit before the matter comes up for admission, pointing out distinguishing   features   in   the   present case   from   the   earlier   case, warranting   a   different   view   in   case   the   appeal   is   being  pressed.   The absence   of   this   being   indicative   of   non­ application   of   mind,   does undoubtedly give an opportunity to the Revenue to arbitrarily pick and chose the orders of the Tribunal which they would challenge in the Appeal before the this Court.   Uniformity in treatment at  the hands of law is a basic   premise   of   Rule   of   Law.   We   trust   that   the   Revenue   would   take appropriate steps to ensure that the aforesaid directions be implemented in all subsequent matters which are pending Admissions before this Court. If this exercise is  done by the Officers of the Revenue, precious time of all concerned would be saved.

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