PR. COMMISSIONER OF INCOME TAX, vs. M/S GILLETTE INDIA LTD.
What did the High Court hold?
The High Court acknowledged the Revenue's submission that the questions of law in the dismissed appeal were governed by the Court's subsequent orders dated July 18, 2017, in D.B. Income Tax Appeal No. 39/2017 and D.B. Income Tax Appeal No. 40/2017. The Assessee did not dispute this factual assertion. Consequently, the Court disposed of the review petition by modifying the earlier order of dismissal dated March 2, 2022. The modification stipulated that the disposal of D.B. Income Tax Appeal No. 69/2019 would now have specific reference to the Court's order dated July 18, 2017, passed in the aforementioned appeals. The principle established is that where subsequent judicial pronouncements clarify or govern the issues in a pending or previously decided appeal, the earlier decision can be modified to reflect these developments, especially when there is no dispute on the factual premise.
What were the facts?
This matter concerns a review application filed by the Principal Commissioner of Income Tax, Alwar (the Revenue) against an order passed by the High Court of Judicature for Rajasthan, Bench at Jaipur. The original appeal, D.B. Income Tax Appeal No. 69/2019, filed by the Revenue against M/s. Gillette India Ltd. (the Assessee), was dismissed on March 2, 2022. The dismissal was based on a prior order dated May 23, 2017, passed by a Division Bench of the same court in a similar appeal between the same parties, which held that no substantial question of law remained to be decided. The Revenue contended that the questions of law in the dismissed appeal were governed by subsequent orders dated July 18, 2017, passed in other appeals between the parties.
What were the issues?
1. Whether the dismissal of D.B. Income Tax Appeal No. 69/2019 on March 2, 2022, which was based on a prior order holding no substantial question of law remained, should be modified in light of subsequent orders passed by the Court in other appeals involving the same parties. Assessee's Contentions: The Assessee did not dispute the factual statement made by the Revenue regarding the previous orders and the basis of dismissal. Revenue's Contentions: The Revenue argued that the questions of law in D.B. Income Tax Appeal No. 69/2019 were governed by the Court's orders dated July 18, 2017, passed in D.B. Income Tax Appeal No. 39/2017 and D.B. Income Tax Appeal No. 40/2017. The Revenue sought to modify the earlier dismissal order to reflect this.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Judgment / Order 28/04/2023 As per office report, the review application is within limitation. Therefore, the application for condonation of delay is disposed off as superfluous. Learned counsel for the revenue would submit that earlier on 02.03.2022, D.B. Income Tax Appeal No. 69/2019, under review, has been dismissed in the light of order dated 23.05.2017 passed by the Division Bench of this Court in D.B. Income Tax Appeal No. 33/2016 between the same parties observing that no substantial question of law remains to be decided. He would submit that the questions of law proposed in D.B. Income Tax Appeal No. 69/2019 are governed by order dated 18.07.2017 passed by this Court in
[2023/RJJP/008524] (2 of 2) [CRW-20/2022] D.B. Income Tax Appeal No. 39/2017 and D.B. Income Tax Appeal No. 40/2017. This factual statement is not disputed by learned counsel for the respondent. Accordingly, this review petition is disposed off in the manner that the order passed earlier on 02.03.2022 is modified to the extent that the disposal of the appeal shall have reference to order dated 18.07.2017 passed in D.B. Income Tax Appeal No. 39/2017 and D.B. Income Tax Appeal No. 40/2017. (ANOOP KUMAR DHAND),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ Mohita /4
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