APPENDIX – 10

Year

Number of questions of law/cases referred to High Courts

Number of questions / cases where the High Courts upheld the view of the

Percentage of Col. (3) to Col. (2)

1941-50

621

398

64.00

1951-60

1375

778

56.50

1961-70

3268

1989

60.00

1971-80

4826

3127

64.80

1981-90

7546

5048

66.90

1991-2000

8737

5758

65.90

2001-2010

9789

7049

72.01

2011-2015

14483

10891

81.85

50645

35038

69.18

NOTES:

1. This analysis from 1941-50 to 1991-2000 is based on the cases reported in the Income-Tax Reports (ITRs) and from 2001-10 to 2011-15 is based on the CCH database (maintained by Wolters Kulvers) as representing a sample of the questions of law referred to and decided by the High Courts during the relevant period.

2. If the first two decades (i.e. up to 1951-60), where comparatiely few cases had gone to the High Courts is ignored, thereafter the number of questions of law/cases referred to High Court as well as the percentage of cases where the Tribunal’s view has been upheld, has steadily improved from 60% to 81.85% in the period 2011-15.

3. In so far as the analysis of the judgments of the Supreme Court are concerned, up to the period 1991-2000, the analysis was brough out in the Souvenir published on the occasion of Diamond Jubilee (2001) which is as under:-

“Similar analysis of the judgments of the Supreme Court in Bhargava’s Supreme Court Digest (1982 edition) plus Bhargava’s Yearly Digests of the Years 1983, 1984 and 1985, show that the Supreme Court considered 775 orders of the High Courts in the tax matters during the years 1950 to 1984 respectively; upheld and reversed ‘High Courts’ decisions in 474 and 301 cases. Out of the 301 decisions reversed, 263 cases so reversed, the Supreme Court restored the orders of the Tribunal in 134 cases which gives a percentage of more than 50%. A study of the last decade was conducted from the cases reported to the Income-Tax Reports (ITRs). It showed that during 1991-2000 questions of law were referred to the Supreme Court were 567 and in 384 of the questions so referred, the Tribunal’s view was upheld by the Supreme Court. It gives a percentage of 67.70%. This is exactly 2/3rd “.

4. For the periods 2001-10 and 2011-15, analysis of the judgments of the Supreme Court has been carried out on the basis of CCH database (maintained by Wolters Kulvers). It showed that during 2001-10 questions of law referred to the Supreme Court were 494 and in 329 of such cases, the view of Tribunal was upheld, which gives a percentage of 66.60%. Similarly during 2011-15, questions of law referred to the Supreme Court were 192 and in 132 of such cases, the view of the Tribunal was upheld, which gives a percentage of 68.75%.

[Source : Appendix printed in ITAT Platinum Jubilee Celebration souvenir held on 24th & 25th January, 2016 at New Delhi]

 

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