Bombay HC expresses concern over Income Tax Department is unawareness of identical Questions of Law in the same Court [Read Order]

IIncome Tax Department - Bombay High Court - Taxscan

The Bombay High Court expressed concern over the Income Tax department is unawareness of questions of Law that have been admitted or dismissed.

The bench comprising of Justice A.K.Menon and Justice M.S Sanklecha directed the Income Tax Department to keep a record of questions of Law that have been admitted or dismissed by this court.

On 12th April 2016 and 18th April 2016 this Appeal was on board and detailed orders were passed indicating that the Revenue has not been bringing to the notice of the Court orders of admission in its favour in the subsequent Appeals filed by it an identical question. This alone would enable a consistent stand being taken by the Revenue when a similar question arises before the same or different Bench of this Court.

The Court also directed Principal Chief Commissioner of Income Tax to file an affidavit indicating the steps being taken to ensure that a consistent view is taken by the Department. The two Commissioner’s of Income Tax who had briefed counsel in the two appeals wherein identical questions were raised as in an earlier appeal and were dismissed as the Revenue had not pointed out to the Court that in an earlier appeal an identical question of law had been admitted were also directed to file affidavits. Both Commissioner of Income Tax have filed affidavits dated 26th April, 2016 and 5th May, 2016. The Principal Chief Commissioner of Income Tax has now filed affidavit dated 5th May, 2016.

The Principal Chief Commissioner of Income Tax stated in the affidavit that, the Department has decided to add a legal corner on its website where all questions of law which are admitted or dismissed by this Court will be entered section¬wise.

The Court also directed Principal Chief Commissioner of Income Tax to file the affidavit on or before 13th June 2016.

The case further posted to 20th June.

Read the order here.

[googleapps domain=”drive” dir=”file/d/0B3j3oXdY53gVSlNkUE9WRnAwa2c/preview” query=”” width=”640″ height=”480″ /]

Related Stories