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Documents citing Commissioner Of Income Tax vs Shivaji Works Ltd. on 6 July, 2007

The vs Concord on 5 August, 2008

The Court further held that the supervisory jurisdiction of the High Court is always available to correct errors of law apparent on the face of record. The mere fact that there is a circular prescribing monetary limits for litigation by the Department would not stand in the way of the High Court exercising its jurisdiction. The Court also held that in those cases where the issue is not covered by a judgment of the Supreme Court or of the High Court, the Circular will apply and the Revenue would be bound by the Circulars and the appeals as filed will have to be rejected, unless they fall within the exceptions as contained in the circular. In all those matters where appeals have been preferred and the issue of law arising therein is covered either by a judgment of the High Court or of the Supreme Court, it will be open to the High Court to exercise its jurisdiction and dispose of the appeals in terms of the law declared by the Supreme Court or by the High Court.
Gujarat High Court Cites 47 - Cited by 0 - K A Puj - Full Document

The vs Concord on 5 August, 2008

The Court further held that the supervisory jurisdiction of the High Court is always available to correct errors of law apparent on the face of record. The mere fact that there is a circular prescribing monetary limits for litigation by the Department would not stand in the way of the High Court exercising its jurisdiction. The Court also held that in those cases where the issue is not covered by a judgment of the Supreme Court or of the High Court, the Circular will apply and the Revenue would be bound by the Circulars and the appeals as filed will have to be rejected, unless they fall within the exceptions as contained in the circular. In all those matters where appeals have been preferred and the issue of law arising therein is covered either by a judgment of the High Court or of the Supreme Court, it will be open to the High Court to exercise its jurisdiction and dispose of the appeals in terms of the law declared by the Supreme Court or by the High Court.
Gujarat High Court Cites 47 - Cited by 0 - K A Puj - Full Document

Dcit, Circle-3(2), Hyderabad, ... vs Sitara Technologies Private Limited, ... on 23 June, 2017

Further, as rightly pointed by the Ld Counsel for the assessee, the decision of the Hon'ble Bombay High Court in the case of Shivaji Works Ltd (supra) was rendered based on the language employed in para 3 by the CBDT in its Circular dated 24.10.2005, whereas the said paragraph was omitted in the subsequent Circular, whereby merely because there is substantial question of law, the Revenue should not prefer an appeal and Income Tax Authorities, who are functioning under the CBDT, cannot bypass the Circular under any circumstance and rather they are bound to follow and comply with the policies laid down by the CBDT. As stated earlier, the main object was to avoid unnecessary litigations in small cases and the smallness is referred to in terms of tax effect involved as otherwise even in small matters appeals are filed in a routine manner, leading to unnecessary harassment to an ordinary assessee. Since, the Circular is issued by Revenue to take care of the general interest of the tax paying public, the same has to be followed scrupulously, in which event, the appeal filed in this case deserves to be dismissed as withdrawn. Having regard to the circumstances, the appeal filed by the Revenue is dismissed.
Income Tax Appellate Tribunal - Hyderabad Cites 3 - Cited by 0 - Full Document
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