SUPREME COURT OF INDIA while deciding the Civil Appeal No. 786 of 2010 with C.A. Nos. 787-792 of 2010, on 20.01.10, in re: COMMISSIONER OF INCOME TAX, MUMBAI vs EMPTEE POLY-YARN PVT. LTD, observed as follows: -
QUOTE: Repeatedly this Court has recommended to the Deaprtment, be it under Excise Act, Customs Act or the Income Tax Act, to examine the process applicable to the product in question and not to go only by the dictionary meanings. This recommendation is not being followed over the years. Even when the assessee gives an opinion on a given process, the Department does not submit any counter opinion wherever such counter opinion is possible. PRIMA FACIE, however, in this case, we do not see possibility of any counter opinion to the opinion given by the Mumbai University, vide letter dated 10th July, 1999.
[for full text of the judgement please visit http://www.taxesinindia.com and click on the citation taxind_2010_sc_ca_786]
SUPREME COURT ORDERS
VENKATRAMAN RAGGHUPATHY, Web admin.
SUPREME COURT JUDGEMENTS
Customs Act, DICTIONARY MEANING, Excise Act, INCOME TAX ACT, PRIMA FACIE
THE HIGH COURT OF JUDICATURE AT BOMBAY while deciding on 2/5/09 the writ petition no. 4317 of 2009 in re: SUZLON INFRASTRUCTURE LTD vs U.O.I. observed as follows:-
QUOTE: The points of difference arise on the members constituting the Bench disposing of the appeal by separate orders from which orders, the points of difference are disclosed. Under Section 35 (2) of the Excise Act, there is power in the tribunal to rectify any mistake apparent on the record and amend any order passed by it under sub-section (1) within the time frame. It is thus, clear that the order passed is different from the points for determination. Points for determination thus arise from orders passed by the appellate tribunal which orders are not enforceable because of difference of opinion on points arising from the orders. These points finally shall be decided according to the opinion of the majority of the members of the tribunal who have heard the case including those who have first heard it. The final order would be based on the opinion of the third member who answers the point of difference referred to him as that would constitute the majority opinion. The third member does not pass any order. Such member only answers the points referred. The power to rectify under Section 35C (2) is the order. UNQUOTE
[for full text of the judgement please visit http://www.taxesinindia.com and click on the citation taxind_2009_hc_bom_wp_4317]
HIGH COURT JUDGEMENTS
VENKATRAMAN RAGGHUPATHY, Web admin.
HIGH COURT JUDGEMENTS
Excise Act, points for determination, points of difference, Section 35(2), Section 35C(2)
