| Case ID |
02f21b5b-b682-46f1-9176-3b5a238a1764 |
| Body |
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| Case Number |
NOTICE OF MOTION No. 1868 OF 2009 REVIEW PETITION |
| Decision Date |
Nov 21, 2009 |
| Hearing Date |
|
| Decision |
The review petition was dismissed as the power of substantive review has not been conferred under the Income-tax Act. The court reiterated that the provisions regarding appeals and review are distinct in the Code of Civil Procedure. It clarified that while procedural review is inherent, substantive review necessitates explicit statutory authority, which the Income-tax Act lacks. Consequently, the court found no merit in the review petition, leading to its dismissal. |
| Summary |
In the case of Commissioner of Income Tax v. West Coast Paper Mills Ltd., the Bombay High Court addressed the question of whether the Income Tax Act, 1961 conferred the power of substantive review on the High Court. The court held that such power was not granted under the Act, emphasizing the distinction between procedural and substantive review as outlined in the Code of Civil Procedure. The court referenced previous cases to support its ruling that the power of review must be explicitly provided for, which was not the case here. The decision ultimately reaffirmed the legal principle that without specific provisions for review, such requests must be dismissed. This case is significant for tax law practitioners and highlights the limitations of review petitions under the Income Tax Act, especially in light of procedural nuances. Key terms include 'Income Tax Act', 'review petition', 'High Court', and 'substantial question of law'. |
| Court |
Bombay High Court
|
| Entities Involved |
West Coast Paper Mills Ltd.
|
| Judges |
FERDINO I. REBELLO,
R.S. MOHITE
|
| Lawyers |
Suresh Kumar,
Niraj Seth,
A. K. Jasani
|
| Petitioners |
Commissioner of Income Tax
|
| Respondents |
West Coast Paper Mills Ltd.
|
| Citations |
2009 SLD 869 = (2009) 319 ITR 390
|
| Other Citations |
CIT v. Grasim Industries Ltd. [2009] 319 ITR 154 (Bom),
Grindlays Bank Ltd. v. Central Government Industrial Tribunal [1980] SCC (Suppl.) 420,
Patel Narshi Thakershi v. Pradyumansinghji Arjunsinghji, AIR 1970 SC 1273; [1971] 3 SCC 844,
J.K. Synthetics v. Collector of Central Excise [1996] 86 ELT 472 (SC),
Chandrakant Butalal Shah v. Union of India in Writ Petition No. 1505 of 2007 decided on August 6, 2007
|
| Laws Involved |
Income Tax Act, 1961
|
| Sections |
260A
|