2018 (10) TMI 1742 - HC - Income Tax

Notice of Motion - HELD THAT - Perusing the detailed order passed in the four Income Tax Appeals in question, it is evident that once this Court has not treated the questions now proposed as substantial questions of law, but has admitted the appeals of the Revenue only on two questions as is clear from paragraph 64 of the order, then, the only remedy available to the Revenue is to challenge the order of this Court in a higher forum / Court. We cannot, in the garb of this Notice of Motion now assign reasons or additional grounds for not treating the questions referred in the Notice of Motion as substantial questions of law. Our orders cannot be revisited in this manner. The Notices of Motion are, therefore, clearly misconceived.

Summary

The Bombay High Court dismissed the Notices of Motion filed by the Applicants, stating that the questions proposed were not substantial questions of law. The Appeals of the Revenue were admitted on only two questions. The Court emphasized that its orders cannot be revisited in this manner. The Notices of Motion were deemed misconceived and dismissed without costs.