Can the order which has attained finality be challenged later relying on a decision of any HC or SC?
Case Law Details
Nischal Agarwal
Can the order which has attained finality be challenged later relying on a decision of any High Court or Supreme Court?
Reliance in this regard can be placed on the decision of Hon’ble Delhi High Court in case of CIT v Kultar Exports [TS-315-HC-2014(DEL)] pronounced on 23-05-2014 wherein the assessee has claimed deduction for the AY 2001-04 under Section 80HHC which provides deduction to the exporters. The law was retrospectively amended vide Finance Act, 2005 which called for reassessment under Section 148. The assessee did not challenge the order of the AO and the same has attained finality.
Hon’ble Gujarat High Court in case of Avani Exports v CIT [2012] held that retrospective nature of the said amendment was unconstitutional and amendment would apply prospectively. The appeal was made before the CIT which was dismissed in limine on the ground of delay of 5-6 years. However, the ITAT answered in favour of the assessee. The Revenue challenged the decision before the Hon’ble Delhi High Court. Hence, the question of law that arises is that can a final order be challenged later in view of any judgement at a later date.
The High Court relied on the decision of Hon’ble Supreme Court in case of Tilokchand Motichand & Ors. vs H.B. Munshi & Anr wherein it was held that:
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