Re: Review pending before High Court

If a party has won in the ITAT, lost in the High Court and filed a Review Petition in High Court. Would he be able to take advantage of the scheme, if he so decides ??

According to us yes; They can take advantages of the Scheme.  Review is nothing but an extension of appeal. It can be considered as pendency of appeal . In the meeting had with the Chairman CBDT  a request was made to clarify whether pendency of Rectification can be considered as pendency  of Appeal . We have opined that pendency  of  Rectification application is also eligible for availing the benefit of the Scheme. The same principle can be applied to Review petition pending before High Court or even Supreme Court    

In State of Uttar Pradesh and Ors.v. Anil Kumar Sharma and anr (2015) 6 SSC 716.  Dealing with the review petition the Honourable Supreme Court held that  ,  person, however high, is above the law. No institution is exempt from accountability, including the judiciary. Accountability of the judiciary in respect of its judicial functions and orders is vouchsafed by provisions for appeal, revision and review of orders.

It seems the Govt is keen to settle all the disputes , According to us the querist can avail the benefit of the Scheme. Many of the issues will be taken before the Board for further clarification .  We will take up this issue also for clarification before the Board .   

 

                                      

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