The Commissioner Of Income Tax-Iii, Thane v. Rani W. Biljani

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 911 OF 2009 IN INCOME TAX APPEAL NO. 103 OF 2009 The Commissioner of Income Tax-III, Thane..Applicant Vs. Rani W. Biljani..Respondent .... Mr. Suresh Kumar, Advocate i/b N.R. Prajapati for Applicant.Mr. V.S. Hadade, Advocate for Respondent. .... P.C.: CORAM : M.S. SANKLECHA & N.M. JAMDAR, JJ. DATED : 12[th] JUNE 2015 This Notice of Motion seeks to recall the order dated 12 February 2009 passed by this Court. The order dated 12 February2009 dismissed the revenue's appeal on the ground that the taxeffect in this appeal was only Rs.2.47 Lakhs and the same waspreferred in the face of Central Board of Direct Taxes (the 'CBDT')circular in force at that time. The CBDT circular directed therevenue that where the tax effect less than Rs.4 Lakhs, appealshould not be filed by the revenue. Further the order dated 12S.S.DESHPANDE1 / 3 February 2009 directed the revenue to recover the sum ofRs.9,430/- from the officer who filed this appeal in the face of thecircular. 2.The present Notice of Motion was taken out in 2009 seeksto recall the order dated 12 February 2009 dismissing the appealand directing the revenue to recover the amount from the salary ofthe officer who had preferred the appeal within a period of onemonth from 12 February 2009. In these circumstances, it wasincumbent upon the revenue to have mentioned the matter beforethe Bench in 2009 itself when they took out the Notice of Motionand seek a stay of the order dated 12 February 2009 directingrecovery of Rs.9,430/- from the officer of the revenue. In any caseno flaw in the decision making process is shown warranting a recallof the order dated 12 February 2009. Thus we find no reason torecall the order as the same was passed after hearing the revenueand also considering CBDT circular in existence at the relevant time. 3.Accordingly, the Notice of Motion is dismissed. 4.However it is clarified that in case the revenue has notrecovered the amount from the salary of the concerned officer asdirected by order dated 12 February 2009 they should do the sameand report compliance within one month from today. [N.M. JAMDAR, J][M.S. SANKLECHA, J.]