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 Bombay High Court
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In a judgement dated 19-01-2015 in the case of CIT-8 Vs. Proctor and Gamble Home Products Ltd., the Hon’ble Bombay High Court while dismissing the appeal, passed stringent strictures and gave directions to the Revenue Authorities when the Revenue choose to persist with the Appeal, in spite of the issue being covered by the decision of the same High Court.
This judgement could be of great help for the tax professionals and business community when faced with similar unwanted litigation by any revenue authority which is being practiced mainly for harassment of the assessee. Even when the matter in the instant case relates to the Income Tax Act, 1961, the ratio of this judgement can be applied equally to ANY TAX litigation as a matter of principle. The relevant excerpts are reproduced below:
- These appeals are filed by the Revenue in a very causal manner without indicating the basis of the challenge i.e. some distinction in facts from the order of the High Court or that the order of the jurisdictional High Court is a subject matter of challenge before the Apex Court.
- Rule of law implies certainty of law and the State filing appeals on settled issues arbitrarily and/or without any application of mind. This filing of appeal without due application of mind leads to attempting to unsettle settled position without reasons.
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Author Bio
The Governments & Revenue are the largest litigants and filing cases just to save their skin without putting SAMYAK thoughts despite the fact that Courts are facing shortage of Judges.
It is a much awaited decision by the Hon’ble Court and will go a long way to reduce the number of frivolous litigations. The concept of accountability is fast catching up in the system which will be welcomed by every professional minded persons be it in the Tax Administration or in Professional bodies. We wish to see such more reforms during our lifetime.