| Case ID |
159506c9-4898-49bc-8944-b43d7826b6f4 |
| Body |
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| Case Number |
Civil Appeal No. 9104 of 1995 |
| Decision Date |
May 11, 2000 |
| Hearing Date |
|
| Decision |
The Supreme Court ruled that the Commissioner of Income Tax has no power to revise any order under section 264 of the Income Tax Act, 1961, if the order is subject to an appeal to the Appellate Tribunal. This decision emphasizes the finality of decisions made by the Appellate Tribunal, asserting that the order cannot be divided into parts that are subject to appeal and those that are not. The court reiterated that the legislative intent is clear in section 264, which does not allow for such distinctions and thus upheld the dismissal of the revision petition filed by Hindustan Aeronautics Ltd. The court also ruled on the binding nature of circulars issued by the Board, stating that they cannot override the decisions of the Supreme Court or High Court. |
| Summary |
In the case of Hindustan Aeronautics Ltd. vs. Commissioner of Income Tax, the Supreme Court of India addressed the limitations of the powers of the Commissioner under the Indian Income Tax Act, 1961, specifically regarding the revision of orders that are under appeal. The court established that the Commissioner cannot revise orders that have already been appealed to the Appellate Tribunal, regardless of the nature of the relief sought. This case underscores the importance of understanding the procedural framework within which tax appeals operate and the finality of orders issued by higher appellate authorities. The ruling clarifies that once an appeal is filed, the matters addressed in that appeal cannot be revisited through revision petitions under section 264 of the Act. This decision is significant for tax practitioners and individuals dealing with income tax assessments, as it delineates the boundaries of administrative powers and reinforces the supremacy of judicial decisions over administrative directives. |
| Court |
Supreme Court of India
|
| Entities Involved |
Commissioner of Income Tax,
Hindustan Aeronautics Ltd.
|
| Judges |
S. Rajendra Babu,
Y.K. Sabharwal
|
| Lawyers |
Arvind Minocha,
Dr. V. Gaurishankar,
S. Rajappa,
Ms. Sushma Suri
|
| Petitioners |
Hindustan Aeronautics Ltd.
|
| Respondents |
Commissioner of Income Tax
|
| Citations |
2001 SLD 169,
2001 PTD 1127,
(2000) 243 ITR 808
|
| Other Citations |
CWT v. Mrs. Kasturbai Walchand (1989) 177 ITR 188 (SC),
CIT v. Hindustan Aeronautics Ltd. (1986) 57 ITR 549,
CIT v. Hindustan Aeronautics Ltd. (1986) 157 ITR 315 (Kar.),
CIT (Add.) v. Vijayalakshmi Lorry Service (1986) 157 ITR 327 (Kar.),
Ellerman Lines Ltd. v. CIT (1971) 82 ITR 913 (SC),
Navnit Lal C. Javeri v. K.K. Sen, AAC of I.T. (1965) 56 ITR 198 (SC),
Varghese (K.P) v. ITO (1981) 131 ITR 597 (SC)
|
| Laws Involved |
Indian Income Tax Act, 1961
|
| Sections |
263,
264
|