Discoverture Solution (India) Pvt. Ltd. Vs DCIT (Orissa High Court)
The petitioner filed a review petition seeking review of the order dated 08.12.2022 passed in ITA No. 3 of 2017, by which the High Court had dismissed the income tax appeal and vacated the interim order.
The petitioner contended that while the Court had admitted the appeal by formulating two substantial questions of law, as recorded in paragraph 2 of the order dated 08.12.2022, it subsequently reformulated another question in paragraph 18 without first answering the originally framed questions. It was argued that this approach was contrary to law. In support of the review petition, the petitioner relied upon the judgment of the Supreme Court in Tanuku Taluk Village Officers’ Association v. Tanuku Municipality and others, (2019) 4 SCC 397, wherein it was held that disposal of a second appeal by answering questions not framed at the time of admission, or framed without following the mandatory procedure under the proviso to Section 100(5) of the Code of Civil Procedure, 1908, was not legally sustainable.
The Income Tax Department opposed the review petition, submitting that the first substantial question originally framed at the time of admission had not been correctly worded. Therefore, while deciding the appeal, the Court merely reformulated the first question in paragraph 18 of the judgment and answered the reformulated question. It was contended that no illegality or irregularity had been committed.
