The Commissioner Of Income Tax And Another v. M/S Sahkari Ganna Vikas Samiti Ltd
[Citation -2015-LL-1126-19]

Citation 2015-LL-1126-19
Appellant Name The Commissioner Of Income Tax And Another
Respondent Name M/S Sahkari Ganna Vikas Samiti Ltd.
Court HIGH COURT OF ALLAHABAD
Relevant Act Income-tax
Date of Order 26/11/2015
Judgment View Judgment
Bot Summary: The appeal was dismissed relying upon the decision of the Court dated 6.5.2015 passed in Income Tax Appeal No.172 of 2004, Commissioner of Income Tax-II, Agra and another Vs. Shyam Biri Works, Allahabad. The review application has been filed on the ground that the Supreme Court has passed an order dated Ist July,2015 in Civil Appeal No.4919 and 4920 of 2015, wherein the orders of the Delhi High Court were set aside and the matter was remitted back to the Delhi, High Court with the observation to consider paragraph-11 of the instructions dated 9.2.2011,which provided that the said instructions would govern those cases which were filed after 2011. Based on the said decision of the Supreme Court, the Central Board of Direct Taxes has issued a circular dated 27th August, 2015 directing the standing counsels to bring the order of the Supreme Court to the notice of the High Court. We have perused the instructions so issued by the Central Board of Direct Taxes as well as the decision of the Supreme Court dated Ist July, 2015. The judgement given by this Court in Shyam Biri Works, Allahabad dated 6.5.2015 has considered paragraph-11 of the instructions dated 9.2.2011 and held that the instructions would also apply to pending appeals filed before 9.2.2011. We also find that a recall application on similar lines was filed in Income Tax Appeal No.167 of 2012 by the Income Tax Department in Commissioner of Income Tax, Ghaziabad v. Smt. Asha Modi, which recall application was dismissed by our order dated 1.9.2015. Inspite of the dismissal of the recall application, the Income Tax Department has still filed the present recall application. Once the Court has observed that instructions of 9.2.2011 was considered in its earlier judgement, it was not open to the department to raise the same issue again in subsequent review applications.


Court No. - 37 Case :- INCOME TAX APPEAL No. - 159 of 2009 Appellant :- Commissioner Of Income Tax And Another Respondent :- M/S Sahkari Ganna Vikas Samiti Ltd. Counsel for Appellant :- S.C./A.N.Mahajan Counsel for Respondent :- V.K. Rastogi Hon'ble Tarun Agarwala,J. Hon'ble Surya Prakash Kesarwani,J. Order on Review Application delay in filing Review/Recall Application is condoned. We have heard learned counsel for Income Tax Department on review application. appeal was dismissed relying upon decision of Court dated 6.5.2015 passed in Income Tax Appeal No.172 of 2004, Commissioner of Income Tax-II, Agra and another Vs. Shyam Biri Works, Allahabad. review application has been filed on ground that Supreme Court has passed order dated Ist July,2015 in Civil Appeal No.4919 and 4920 of 2015, wherein orders of Delhi High Court were set aside and matter was remitted back to Delhi, High Court with observation to consider paragraph-11 of instructions dated 9.2.2011,which provided that said instructions would govern those cases which were filed after 2011. Based on said decision of Supreme Court, Central Board of Direct Taxes has issued circular dated 27th August, 2015 directing standing counsels to bring order of Supreme Court to notice of High Court. We have perused instructions so issued by Central Board of Direct Taxes as well as decision of Supreme Court dated Ist July, 2015. judgement given by this Court in Shyam Biri Works, Allahabad (supra) dated 6.5.2015 has considered paragraph-11 of instructions dated 9.2.2011 and held that instructions would also apply to pending appeals filed before 9.2.2011. We also find that recall application on similar lines was filed in Income Tax Appeal No.167 of 2012 by Income Tax Department in Commissioner of Income Tax, Ghaziabad v. Smt. Asha Modi, which recall application was dismissed by our order dated 1.9.2015. Inspite of dismissal of recall application, Income Tax Department has still filed present recall application. Once Court has observed that instructions of 9.2.2011 was considered in its earlier judgement, it was not open to department to raise same issue again in subsequent review applications. In view of aforesaid, we do not find any merit in review application and same is hereby rejected. Order Date :- 26.11.2015 Ak/ ( Surya Prakash Kesarwani, J.) (Tarun Agarwala, J.) Commissioner Of Income Tax And Another v. M/S Sahkari Ganna Vikas Samiti Ltd
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