By K. B. Bhujle | Advocate
New Page 1
Reported:
46 Review: Appeal to High Court: S. 260A of I. T. Act, 1961:
There is no power of substantive review:
CIT Vs. West Coast Paper Mills Ltd.; 319 ITR 390 (Bom):
Dismissing the review petition filed by the Revenue against
the order in a Notice of Motion, the Bombay High Court held as under:
“i) There is distinction between substantive review and
procedural review. Substantive review must be conferred, whereas procedural
review is inherent in every court or Tribunal.
ii) Relying in the provisions of Section 260A(7) of the
Income-tax Act, 1961, it is submitted that once the provisions of the Code of
Civil Procedure pertaining to appeals is made applicable to appeal, the power
of review which is conferred by the Civil Procedure must also be so read. The
Code of Civil Procedure has distinct provisions in so far as appeals and
review are concerned. Similarly, section 96 is the provision pertaining to
first appeals. Section 100 pertains to second appeals and section 114 is a
power of review. Order 41 provides for first appeal. Order 47 provides for
review. In other words, there are distinct provisions in the Code of Civil
Procedure pertaining to appeals and review. In that context, Section 260A(7)
has to be read to mean the provisions pertaining to appeals and not provisions
pertaining to review.
iii) The power of substantive review having not been
conferred under the Income-tax Act, 1961, the review petition, as filed, was
not maintainable.”
