DR. AMIT BIRLA vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Facts

The Department filed an application seeking to recall an order previously passed by the High Court of Rajasthan, Bench at Jaipur, which had disposed of a writ petition. The basis for this application was an order dated 10.04.2026 by the Hon'ble Supreme Court in the case of Income Tax Officer, Ward 2(1), Chandigarh & Ors. vs. Tej Pratap Singh, where a batch of Special Leave Petitions (SLPs) were disposed of and matters were remitted back to the respective High Courts for fresh adjudication. The Department contended that this Supreme Court order justified the recalling of the High Court's earlier order. The High Court noted that the Supreme Court's directions were confined to the specific matters before it and did not constitute an order in rem requiring all decided writ petitions to be revived.

Held

The Tribunal held that the order dated 10.04.2026 passed by the Hon'ble Supreme Court in the case of Income Tax Officer, Ward 2(1), Chandigarh & Ors. vs. Tej Pratap Singh, which remitted matters to respective High Courts for fresh adjudication, could not be a justified ground for recalling the High Court's earlier order. The Court reasoned that the Supreme Court's directions were confined to the specific matters in relation to which the SLPs were disposed of and did not constitute an order in rem that would automatically revive all decided writ petitions for fresh adjudication. The Court observed that if the Department wished for a similar outcome, they could move an appropriate SLP before the Supreme Court. If a similar order was passed by the Supreme Court, the writ petitions would automatically stand revived or revival could be sought from the Court. The application for recalling the order was dismissed. However, the prayer to allow the filing of photocopies of certified copies and their return to the applicant for future filing was allowed.

Key Issues

1. Whether the order dated 10.04.2026 passed by the Hon'ble Supreme Court in the case of Income Tax Officer, Ward 2(1), Chandigarh & Ors. vs. Tej Pratap Singh, which remitted matters to respective High Courts for fresh adjudication, constitutes a ground for recalling a previously disposed of writ petition by this Court? (Question of law) Assessee's Contention: Not recorded. Revenue's Contention: The Supreme Court's order in Tej Pratap Singh's case, disposing of SLPs and remitting matters to High Courts for fresh adjudication, justifies the recalling of the High Court's earlier order disposing of the writ petition. The revenue relied on the Supreme Court's order dated 10.04.2026.