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TMI Blog2016 (5) TMI 1449X X X X Extracts X X X X X X X X Extracts X X X X ..... site where all questions of law which are admitted or dismissed by this Court will be entered section-wise. However, no indication is there in the affidavit as to when the proposed system of entering those questions on the website which have been admitted/dismissed would come into force. During the hearing, Dr. Shivram who appears for the respondent-assessee suggested that the legal corner on the website should also indicate whether the question of law framed by the Revenue is rejected as the same been accepted by the Income Tax Department. We find that the fields presently provided on entry into the website under the head “legal corner” only mentions the question which have been admitted or rejected. It is suggested that the Income T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the subsequent appeals filed by the Revenue raising identical questions being dismissed at the stage of admission after having heard the parties at some length. 3. In the above view, it was felt that the Income Tax Department must have in place a system of keeping a record of questions of law which have been admitted or dismissed by this Court. This alone would enable a consistent stand being taken by the Revenue when a similar question arises before the same or different Bench of this Court. 4. In the above view, the Principal Chief Commissioner of Income Tax who is the head of all the Commissionerates at Mumbai was directed to file affidavit indicating the steps being taken to ensure that a consistent view is taken by the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to file a further affidavit. 7. During the hearing, Dr. Shivram who appears for the respondentassessee suggested that the legal corner on the website should also indicate whether the question of law framed by the Revenue is rejected as the same been accepted by the Income Tax Department. 8. Further we find that the fields presently provided on entry into the website under the head legal corner only mentions the question which have been admitted or rejected. It is suggested that the Income Tax Department may add one more field viz. to cover cases where the question has been answered in the affirmative or in the negative. 9. These are suggestions for the Income Tax Department to consider and if thought appropriate the manner in whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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