THE UNITED WESTERN BANK LTD. vs. THE INCOME TAX APPELLATE TRIBUNAL AND ORS.

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WP/7726/2006HC BombayHCBM01037897200625 February 2008Bench: HON'BLE SHRI JUSTICE F.I. REBELLO,HON'BLE SHRI JUSTICE R.S. MOHITE1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that since the petitioner had raised the same questions of law in their pending appeals before the ITAT, it was open for them to pursue those questions in those appeals. Consequently, the present writ petitions, which were directed against miscellaneous orders, were rendered infructuous. The Court did not decide the merits of the questions of law themselves, but rather the procedural avenue for their adjudication. The operative direction was to dispose of the writ petitions as infructuous, allowing the petitioner to raise the issues in their pending appeals. No issues were expressly left undecided, as the court found the petitions to be procedurally moot.

What were the facts?

The petitioner, The United Western Bank Ltd., Satara, filed two writ petitions (Writ Petition No. 7726 of 2006 and Writ Petition No. 7728 of 2006) before the Bombay High Court. These petitions were directed against miscellaneous orders passed by the Income Tax Appellate Tribunal (ITAT). The petitioner had also filed appeals raising similar questions of law. The revenue was represented by the ITAT and other respondents. The assessment years are not specified in the judgment. The procedural history indicates that the writ petitions were filed challenging specific orders, but the petitioner also had pending appeals on related matters.

What were the issues?

1. Whether the questions of law raised in the writ petitions can be raised in the pending appeals before the ITAT. The petitioner contended that the questions of law raised in the writ petitions were also raised in their pending appeals. Therefore, it was open for them to pursue these questions in the appeals. The revenue's contentions are not recorded in the judgment. The judgment does not mention any specific arguments or precedents cited by the revenue.

AI-generated summary — verify with the full judgment below

HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION CIVIL APPELLATE JURISDICTION CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 7726 OF 2006 WRIT PETITION NO. 7726 OF 2006 WRIT PETITION NO. 7726 OF 2006 WITH WITH WITH WRIT PETITION NO. 7728 OF 2006 WRIT PETITION NO. 7728 OF 2006 WRIT PETITION NO. 7728 OF 2006 The United Western Bank Ltd. Satara ... Petitioner Versus The Income Tax Appellate Tribunal and Ors. ...Respondents Mr. S.N. Inamdar with Mr. A.K. Jasani for Petitioner. Mr. B.M. Chatterji for Respondents. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: FEBRUARY 25, 2008 DATED: FEBRUARY 25, 2008 DATED: FEBRUARY 25, 2008 P.C. P.C. P.C. . The Petitioners have filed appeals in which question of law as raised in these petitions has also been raised. Considering the same, it is open to the Petitioners to raise the said questions in the appeals which are pending. The present petitions which are directed against Misc. order become infructuous. Accordingly the same are disposed of. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)

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