Pr. Commissioner Of Income Tax – I, Chandigarh v. M/S. Abc Papers Limited

1058 SUPREME COURT REPORTS [2022] 17 S.C.R. APR. COMMISSIONER OF INCOME TAX – I, CHANDIGARH M/S. ABC PAPERS LIMITED (Civil Appeal No. 4252 of 2022) BAUGUST 18, 2022 [UDAY UMESH LALIT, S. RAVINDRA BHAT ANDPAMIDIGHANTAM SRI NARASIMHA JJ.] IncomeTax Act, 1961– ss.260A, 127– Appellate jurisdictionof the High Courts u/s.260A against judgments of Income TaxCAppellate Tribunals – Jurisdiction of the High Court consequentupon administrative order of transfer of a ‘case’ u/s.127from oneAssessing Authority to another Assessing Officer located in adifferent State – Held: Appeals against every decision of the ITATshall lie only before the High Court within whose jurisdiction theDAssessing Officer who passed the assessment order is situated –Even if the case or cases of an assessee are transferred in exerciseof power u/s.127, the High Court within whose jurisdiction theAssessing Officer has passed the order, shall continue to exercisethe jurisdiction of appeal – This principle is applicable even if thetransfer is u/s.127 for the same assessment year(s) – Jurisdiction ofEa High Court is not dependent on the location of the ITAT, assometimes a Bench of the ITAT exercises jurisdiction over pluralityof states. Precedent – Held: Binding nature of decisions of an appellatecourt established under a statute on subordinate courts and tribunalsFwithin the territorial jurisdiction of the State, is a larger principleinvolving consistency, certainty and judicial discipline, and it hasa direct bearing on the rule of law – This ‘need for order’ andconsistency in decision making must inform our interpretation ofjudicial remedies.GCIT v. Sahara India Financial Corporation Ltd. (2007)294 ITR 363 (Del); CIT v. Aar Bee Industries Ltd. (2013)357 ITR 542 (Del) – overruled. Seth Banarsi Dass Gupta v. Commissioner of IncomeTax (1978) 113 ITR 817 (Del);Commissioner of IncomeH PR. COMM’R OF INCOME TAX – I, CHANDIGARH v. M/S. Tax v. Motorola India Ltd. (2010) 326 ITR 156 (P&H);Commissioner of Income Tax (Central), Gurgaon v.M/s Parabolic Drugs Limited ITA No. 49 of 2012(P&H); Ajay Gandhi v. B Singh (2004) 2 SCC 120:2004 (1) SCR 164; The President, Income Tax AppellateTribunal v. A Kalyanasundaram (2005) 279 ITR 305(Mad); Suresh Desai & Associates v. Commissioner ofIncome Tax; (1998) 230 ITR 912 (Del);Birla CottonSpinning and Weaving Mills Ltd. v. Commissioner ofIncome Tax (1980) 123 ITR 354 (Del); Commissionerof Income Tax v. Digvijay Chemicals Ltd. (2007) 294ITR 359 (Del); CIT v. Parke Davis (India) Ltd (1999)239 ITR 820 (AP) – referred to. Case Law Reference 2004 (1) SCR 164referred toPara 13.3 CIVIL APPELLATE JURISDICTION : Civil Appeal No.4252of 2022. From the Judgment and Order dated 07.02.2019 of the High Courtof Punjab and Haryana at Chandigarh in Income Tax Appeal No.517 of2017. With Civil Appeal Nos.4253 And 3480 of 2022. N. Venkataraman, ASG, Kumar Shashank, Amit Kumar, SridharPotaraju, Pranay Ranjan, Sughosh Subramaniyam, Raj Bahadur Yadav,Advs. for the Appellant. Rohit Jain, Aniket D. Agarwal, Ms. Kavita Jha, Advs. for theRespondent. The Judgment of the Court was delivered by PAMIDIGHANTAM SRI NARASIMHA, J. 1. These appeals give rise to an important question concerningappellate jurisdiction of the High Courts under Section 260A of the IncomeTax Act, 1961[1] against judgments of Income Tax Appellate Tribunals[2].AsBenches of the ITAT are constituted to exercise jurisdiction 1 hereinafter referred to as ‘the Act’. 2 hereinafter referred to as ‘ITAT’ / ‘Tribunals’. (9) 15Fl W ீ5] LO 2022-9110 SLoT) S5VL_ S)HiGor 18-9110 LoToxrywls halWTEr 5)(h.2 FW D2 Cra LOTexTLILOl HH WTEFT H(h.cToU. 7 HST LOM MI LOTeTLILO HH WTFT D5]. 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(LPHoOHQummidgsoinr oMCunmysQqMwour onpdsded 11.09.2017 Caalule_t o.ou 1060 1061 Aover more than one state, each state having a separate High Court,questionarose as to which of the High Court is the appropriate Court for filingappeals under Section 260A. The question arose because Section 260Ais open-textual and does not specify the High Court before which anappeal would lie in cases where Tribunals operated for plurality of States.This question came to be conclusively answered by the High Court ofBDelhi in the case of Seth Banarsi Dass Gupta v. Commissioner ofIncome Tax[3],wherein it was held that the appropriate High Court wouldbe the one where the Assessing Authority is situated. This judgmentcontinuous to hold the field. 2. In these appeals,a further question that arise for considerationCis the jurisdiction of the High Court consequent upon administrative orderof transfer of a ‘case’ under Section 127 of the Act from one AssessingAuthority to another Assessing Officer located in a different State. ThePunjab & Haryana High Court took the view that such a transfer wouldnot change the principle laid down in Seth Banarasi Dass Gupta.DHowever, the Delhi High Court in CIT v. Sahara India FinancialCorporation Ltd.[4 ]and CIT v. Aar Bee Industries Ltd.[5 ]has taken adifferent view. The Delhi High Court held that an administrative orderof transfer of cases will also have the consequence of transferring eventhe jurisdiction of the High Court. As there is a difference of opinionbetween the High Court of Punjab & Haryana on the one hand and theEHigh Court of Delhi on the other, we are called upon to determine anddeclarethe appropriate High Court for filing an appeal in such cases. 3. Having considered the matter in detail, and while reversing thejudgments of the Delhi High Court in Sahara and Aar Bee,we have alsoheld that the appellate jurisdiction of the High Court stands on its ownFfoundation and cannot be subject to the exercise of executive power totransfer a ‘case’ from one Assessing Officer to another AssessingOfficer. Facts of the case: G4. The Appellant herein, M/s. ABC Papers Ltd.[6] is a companyengaged in the manufacture of writing and printing paper. For theassessment year 2008-09, the Assessee filed its income tax returns before3 (1978) 113 ITR 817 (Del).4 (2007) 294 ITR 363 (Del).5 (2013) 357 ITR 542 (Del).6 hereinafter referred to as ‘the Assessee’.H the Assessing Officer, New Delhi, on 30.09.2008. The DeputyCommissioner of Income Tax, Circle-1(1), New Delhi, issued a noticeunder Section 143 (2) of the Act and followed it up by an order ofassessment dated 30.12.2010.Aggrieved by that order, the Assesseepreferred an appeal to the Commissioner of Income Tax (Appeals) - IV,New Delhi, and by his order dated 16.02.2012, the Commissioner allowedthe appeal. Against this appellate order, the Revenue carried the matterto ITAT, New Delhi. The ITAT, New Delhi, by its order dated 11.05.2017,upheld the order of the CIT (Appeals) - IV, New Delhi, and dismissedthe appeal filed by the Revenue. Against this order of the ITAT, theRevenue filed ITA No. 517 of 2017 before the High Court of Punjab &Haryana. Qor (pao, sMsorGo Alopr FADO, o.o.GW.H., YAS evel, Cwm HtUomouL lesrumm, 01.09.2017 CGaalule_. Hoot 9 FSToIOor eipsouHTHHOO O|FWH CWV(lpemMull_omr Horopnulg CFWHA. Q\HH 2 OU (HOUT ULIGHFTLOM Mஹாியானா D2 WIT S|LWooTMவ.வ.ேம. eTovot.130/2018-9 SrHHV Ol f. 2 osreniouled, 11.05.2017 Caslulet o.o.Cw.F.Q)or 2 HBT HlL_ UGHAODDM O)(hbsI oTipHMHI) comm 01.09.2017 Caslulet o.cy 2 F5TYHAOHASH (Lita 127 Qor Sy BQ)_wrMmmss MOGI WMG Hemr Q)(HbA! oTUPHIMH!) oTHITTA OMMUTW FiomMullesrtr CGwsvipem (iparcu, umCunysetlwoutlesr oupaweHor 13.07.2017 apse, Frit sdlo Qloor DIP FoTgnr oumwrer oul Honor BDponoormir, ouLOITM MLILIQ)5D> HATLidlailQ)eVen6vO)wWi6TH HL Ul bOSWINYIL GMIUILIL ULL oalvensd srormrajwW, Obs 29 F 6TIbI(LpHTB OV6)FUIWILIoT(IPHHILFLDITLILIONS@Mlouit_viut_(heGMLQ)L_WrMmmMsDI Lg LILIHITT, MU(HUTUIHA OO MuNlesr o.ou.Co.crovt 91/7/2017 (o.ou.6w.%§.uilest 1 29 F5TMSAR ofdlTTS) tommito o.ou.Ciw.cror 1130/2018 (01.09.20 OU.OU.CL.5-. DonorsgG ofSTTH) WOHFTLI wWMMwW anhuranr 2 wit CWdv(IpPemMuUl) HTHHOV OlFWW ( 6. UGFEFTLI WMMILW anMurearnr 29 wirhslwWeormn sH5er V/.02 HITLILI6ST eLPSOLO, o.ou.Giw. etoxor 130/2018-% Glurmidss, FLLHS HIP MMCUMYIADMWorlesr UMipA_HMOT Foogamhagh wonmmMwu Curds LWAILILIL@) 2 55TOU HlomnCammlu ws_® FslarM 2 wirhs)wWe»r AASTTUTOUIMG ClusNCu BowmwHHsoMoTHTE 2 WITHSIWOSTMW WEH ANMWwrerl HAWONSS NH BSASITUTWLY Blvenwd coror 29 FSSFT(Pilg oy OU(HOUBOUTST UNAHIOOM Boner /ordslr/ Crr-Cromro Hx olor, (2010) 326 w.4.9)7. 196 (uit. & ore.)LOM IFOOF| UAFAIOOM Bomonur (odHslw), HraHror /ordslr/ dlor.ugmouredls tot».iq.67. orost 49/2012 (um. & off.UphHHotlT ATCO OD WiThad|LWosListuUMMWs!. CLM QICH upsDlor uMmreMouuwiled, 2 witha] WesrmHINVAAADADSDHOVE TOT Gr] HOMOHLILG COFWHH. HOH HMLIvIesr erp, CSS ILL Ys DSleve0) o.cu.Cw.5.wilor (Pysas oTHTTS O(HUTUH FIOFWs o.o.CLw. etort O1//201/-soujld 9 WITH Ss)WOTML BCH HTSSHO HOTCHLIG COlFUIHH. 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BbdS Qrourw) Htviijsoflayo, FlotHdloor 12forsy Q\i_wrMmm 2 557 UlMUUISSUUMwHCuTs, Clevo 2 wthslWoOTMD egTUSMUVAHRN WIMMUULL VAd/arilwuleor O)\mHouvlew CSlutD2 WIT d+) WoTMHLOTMMLILI6TooB(HHOOCTMHHIOOTHH6)L 6 DWT 5) LD6sTM H5 TLILITUTds SSL L_OU (MoFy] 6»Penimusyu GCwwevipenmus(h) crovst 3480/2022-car Sip Q)HS HS)WOTTMHSHO 10. ேமேல @M)uu)L_viuLOeB(HAHIDAM OO] அேத UNCUMYAGMWOUT UA, UCHFTLI WMMILW anMwirert 2 wWithALWesrmMl 6) evDUNT Ih | LDஆகியைவ HBT OUT LOL(Q)VEVHTT OVO H CWev(IpenmulooWMIDSelt Lt6TOOTLveor4ral (Q) T D WITHA WONHSOHD FHHM OFTHS HIWOMHISM oT (iplIgajsHomor HL Hore, BoM (IPMMleyiW WAMIUL_L_ (posroorraGAsonor GHMULL Lbwiblvaiseatld BASATTUTWOUL WWSETUHSHIW o.ou.Cio. 1062 1063 5. It is important to note certain events that overtook the above-referred proceedings. While the matter was pending appeal before theCIT (Appeals) - IV, New Delhi, as indicated above, a search operationunder Section 132(1) of the Act was carried out on 04.05.2011 at theoffice and factory of the Assessee in Chandigarh and certain places inthe State of Punjab, by the Directorate of Income Tax (Investigation),Ludhiana. Yet another development that took place after the searchoperation was that, by an order dated 26.06.2013 passed under Section127 of the Act, the Commissioner of Income Tax (Central), Ludhiana,centralized the cases of the Assessee for the assessment years 2006-07to 2013-14 and transferred the same to Central Circle, Ghaziabad. 6. In view of the above transfer under Section 127, the DeputyCommissioner of Income Tax, Central Circle, Ghaziabad, proceededfurther and passed an assessment order on 31.03.2015. Aggrieved bythat order, the Assessee filed an appeal which came to be allowed bythe Commissioner of Income Tax (Appeals) – IV, Kanpur, on 20.12.2016.Against this appellate order, the Revenue preferred an appeal to ITAT,New Delhi. As the decision of the ITAT dated 11.05.2017 in the case ofthe Assessee with respect to an earlier assessment year was alreadyavailable, the ITAT, New Delhi, followed the said judgment and dismissedthe appeal filed by the Revenue by its order dated 01.09.2017. It isagainst this order that the Revenue filed ITA No. 130 of 2018 before theHigh Court of Punjab & Haryana. 7. In fact, before the Revenue could file an appeal against theorders of the ITAT dated 11.05.2017 (arising out of the originalproceedings) and 01.09.2017 (arising out of proceedings after transfer Aunder Section 127), the cases of the Assessee were re-transferred underSection 127 of th