| Case ID |
2d05704f-ff13-4b8c-809c-b8fb1c3a08e1 |
| Body |
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| Case Number |
CIVIL APPEAL Nos. 1619 & 4631 OF 2012, 10495 & 112 |
| Decision Date |
Aug 05, 2015 |
| Hearing Date |
|
| Decision |
The Supreme Court of India ruled that High Courts, as Courts of Record under Article 215 of the Constitution of India, possess the inherent power of review. The Court clarified that Section 260A(7) of the Income-tax Act does not restrict the application of the Code of Civil Procedure provisions. It was held that the High Court's jurisdiction remains unaffected, and it has the authority to review its judgments to prevent miscarriage of justice. The Court agreed with the lower court's decision to recall its previous judgment due to procedural oversights regarding the formulation of substantial questions of law. |
| Summary |
This case revolves around the interpretation of Section 260A of the Income-tax Act, 1961, specifically concerning the High Court's jurisdiction and its power of review. The Revenue contended that the High Court lacked jurisdiction to review its orders based on the provisions of the Civil Procedure Code, particularly in the context of Section 260A(7). However, the Supreme Court clarified that the High Court, being a Court of Record, holds inherent powers to review its decisions. The ruling emphasized the importance of ensuring justice and correcting any grave errors that may occur in judicial proceedings. The decision serves as a significant precedent for understanding the scope of review powers within the judicial system, particularly in tax-related cases. This case is crucial for legal practitioners navigating the complexities of judicial reviews and appeals in tax law. |
| Court |
Supreme Court of India
|
| Entities Involved |
High Court of Judicature at Guwahati
|
| Judges |
A.K. Sikri,
Rohinton Fali Nariman
|
| Lawyers |
K. Radhakrishnan, Sr. Adv.,
K. Arijit Prasad,
S.A. Haseeb,
Jitin Singhal,
Mrs. Rashmi Malhotra,
Mrs. Gargi Khanna,
Ms. Sadhana Sandhu,
Mrs. Anil Katiyar, Advs. for the Appellant,
Gopal Subramanian, Sr. Adv.,
Ms. Kavita Jha,
Ms. Mehak Gupta,
Ramesh Goenka,
Sunil Murarka,
Kunal Chatterji,
Tavish Bhusan Prasad,
Saransh Kumar,
Ms. Sadhna Saxena, Advs. for the Respondent
|
| Petitioners |
Commissioner of Income Tax, Guwahati
|
| Respondents |
Meghalaya Steels Ltd
|
| Citations |
2015 SLD 2406,
(2015) 377 ITR 112
|
| Other Citations |
Shivdeo Singh v. State of Punjab AIR 1963 SC 1909,
Meghalaya Steels Ltd. v. CIT [2014] 47 taxmann.com 235 (Gau.)
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
260A,
260A(7)
|