High Court dismissed the Revenue's writ petition challenging the ITAT's order rejecting a recall application. The Court held that the Supreme Court's recall of the COD mechanism did not invalidate prior COD orders, and the petitioner could not rely on this to open settled issues.
Petition dismissed with no order as to costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE CIVIL JURISDICTION
WRIT PETITION NO.5737 OF 2014
Commissioner of Income Tax-2.. . Petitioner vs. M/s Central Bank of India .. Respondents
Mr.Suresh Kumar for Petitioner Mr.F.U.Irani i/b Mr.A.K.Jasani for Respondents
…. CORAM : M.S.SANKLECHA & G.S.KULKARNI, J DATED : 16 JULY, 2014 P. C.
This petition under Article 226 of the Constitution of India seeks to challenge the order dated 17.5.2013 passed by the Income Tax Appellate Tribunal (ITAT) dismissing the petitioner's Misc.Application under section 254 (2) of the Income Tax Act 1961 (the Act) dated 5.12.2012 seeking a recall of its order dated 2.8.2010 passed for A.Y.1997-98.
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consideration of four issues by the ITAT as the Committee on Disputes (COD) by order dated 14.1.2001 denied permission to prosecute the issues in appeal before the ITAT. This Misc.Application for recall came to be filed in view of the order dated 17.2.2011 of the Supreme Court in Civil Appeal No.1883 of 2011 Electronics Corporation of India Ltd vs.Union of India & ors by which it recalled its earlier directions rendered in the matters of ONGC setting up the COD mechanism. This was on the ground that the mechanism of obtaining a clearance from COD has outlived its utility. Thus in the changed scenario the earlier directions of the Supreme Court in the matter of the ONGC case were recalled.
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were not allowed to be agitated before the ITAT by the COD.
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found fit for consideration of the ITAT. If we accept the interpretation put by the revenue then all the parties to whom COD mechanism applied would be entitled to recall orders for fresh consideration leading to uncertainty in respect of closed matters. The interpretation of the revenue of the Apex Court's order in Electronics Corporation of India (supra) is not a proper reading of the same. In view of the above, we do not find any merit in the submissions made by Mr.Suresh Kumar the learned counsel for the revenue.
(G.S.KULKARNI, J) (M.S.SANKLECHA, J)
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3 issues framed by the court
Whether the Supreme Court's order recalling the Committee on Disputes (COD) mechanism nullifies COD orders rejecting permission for specific issues, thereby mandating a fresh consideration by the ITAT
Whether the inability of the petitioner to agitate four issues due to the COD rejection constitutes a flaw that warrants recalling the ITAT order dismissing the recall application.
Whether the petitioner's writ petition challenging the ITAT's order should be allowed in light of the changed legal position regarding the COD mechanism.
Colour shows how this judgement treated each authority
Electronics Corporation of India Ltd vs. Union of India & orsReferred¶12
Civil Appeal No.1883 of 2011
2 provisions across 2 enactments
Commissioner of Income Tax-2
M/s Central Bank of India
M.S.Sanklecha
G.S.Kulkarni
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
