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CWT. v. Meera Jacob (Smt.) (Decd.) (2019) 180 DTR 94 (Ker.)(HC)

S. 2(ea)(v) : Urban Land-Appeal-Maintainability-Law tax effect-Question of law has now been settled by the Supreme Court-Repeated instances of such question of law arising does not arise at all, since the WT Act is no more in force-In such circumstances though the question of law has to be answered in favour of the Revenue, there need be no recovery steps taken for reason of the appeals being below the monetary limits. [S. 260A, 268A]

On appeal and considering the Department’s contentions, (a) that even though the monetary limits of appeals may be less, the tax authorities have the discretion to file appeals, ignoring the tax effect, if there is a substantial question of law which is repeatedly arising and (b) issue is already settled in favour of Revenue by Supreme Court’s decision, Giridhar G. Yadalam v.  CWT  (2016) 384 ITR 52 (SC),it was held that by High Court that:

  • In all the assessment years question of law has now been settled by the Supreme Court hence repeated instances of such question of law arising does not arise at all, also because of the fact that WT Act is no more in force;
  • Though the question of law has to be answered in favour of the Revenue (following binding precedent of SC), there need be no recovery steps taken for reason of the appeals being below the monetary limit at the time of filing of the appeals itself; and in such circumstances present appeal is not therefore maintainable. (WT Nos. 105, 107, 138, 143, 164, 167, 183 of 2009 dt.  15-02-2019)