HC cannot sit as an Appellate authority Over an Order in Favour of Income Tax Dept passed by a coordinate Bench: Orissa HC [Read Order]

In a recent case, the Orissa High Court has held that the High Court ( HC ) cannot sit as an appellate authority over an order in favour of Income Tax Dept passed by a coordinate Bench.

M/s. Sylvesa Infotech Private Limited, the petitioners in the review application sought review of an order passed by a coordinate Bench of the Court. Mr. Sidhartha Ray, Senior Counsel appearing on behalf of the petitioners has argued that in similar set of facts in other cases, different views have been expressed and, therefore, the impugned order dated 14.12.2023 needs to be reviewed.

He has made certain submissions to question the correctness of the order which is under review. He has also placed reliance on the decision of the Supreme Court in the case of Bir Bajrang Kumar v. State of Bihar.

In the case, the Court held that cases involving identical points must be given identical treatment by the court, otherwise it may create an anomalous position, as there may be a possibility of contradictory orders being rendered in similar types of cases by the same court.

Chief Justice Chakradhari Sharan Singh and Justice Murahari Sri Raman held that since the order impugned is appealable one, the court refused to entertain the writ petition. It was observed that the High Court ( HC ) cannot sit as an appellate authority over an order in favour of Income Tax Dept passed by a coordinate Bench.

“This Court, exercising its review jurisdiction, cannot sit as an appellate authority over an order passed by a coordinate Bench of this Court. We do not find any reason to review the said order dated 14.12.2023.”, the bench observed. The court dismissed the review application.

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