| Case ID |
2c95dc11-385f-431a-aca2-652d98caab1c |
| Body |
View case body. Login to View |
| Case Number |
CIVIL APPEAL NO. 1679 OF 1973 |
| Decision Date |
Apr 01, 1986 |
| Hearing Date |
|
| Decision |
The appeal against the decision of the Bombay High Court in CIT v. K.A. Patch [1971] 81 ITR 413 was dismissed on the ground that the tax liability involved in this case was an extremely petty amount. The Supreme Court, without expressing any opinion on the merits of the High Court judgment under appeal, chose not to interfere with that judgment. Consequently, the appeal was dismissed but without any order as to costs, reflecting the Court's stance on minor tax disputes. |
| Summary |
The case of Commissioner of Income Tax v. K.A. Patch revolves around a civil appeal dismissed by the Supreme Court of India on April 1, 1986. The core issue was the tax liability, which was deemed trivial by the Court. The Supreme Court upheld the Bombay High Court's prior ruling without delving into the merits of the case, emphasizing the importance of judicial economy in minor tax matters. This ruling highlights the Court's approach to cases with negligible financial implications, reinforcing the principle that not all disputes warrant judicial intervention, especially when the amounts involved are insignificant. The case serves as a precedent for similar future disputes, illustrating the judiciary's discretion in handling cases based on their monetary value. The decision is significant in the context of tax law and appeals, as it showcases the Supreme Court's role in ensuring that minor tax issues do not overwhelm the judicial system. Legal professionals should note the implications of this ruling for tax litigation and the criteria for appealing lower court decisions in cases with minimal financial stakes. |
| Court |
Supreme Court of India
|
| Entities Involved |
Not available
|
| Judges |
R.S. PATHAK,
SABYASACHI MUKHARJI
|
| Lawyers |
Not available
|
| Petitioners |
Commissioner of Income Tax
|
| Respondents |
K.A. Patch
|
| Citations |
1987 SLD 922,
(1987) 56 TAX 61,
(1986) 159 ITR 940
|
| Other Citations |
CIT v. K.A. Patch [1971] 81 ITR 413 (Bom.)
|
| Laws Involved |
Not available
|
| Sections |
Not available
|