2020 (5) TMI 24

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....stantial questions of law framed vide order dated 03.03.2014 and therefore, are disposed of by this common order. 2. ITA No.22/2010 has arisen out of an order dated 22.07.2009 passed by the Income Tax Appellate Tribunal, Indore (for brevity "the Tribunal") in ITA No.03/IND/2000 (assessment year 2005-06) whereas ITA No. 24/2010 has arisen out of an order dated 17.07.2009 passed by the Tribunal in ITA No.130/Ind/2009 and ITA No.269/Ind/2009 (Assessment Year 2006-07). 3. For the sake of brevity, the facts are taken from ITA No.22/2010. The appeal was admitted on 03.03.2014 for determination of the two substantial questions of law, which read as under:- "1. Whether the Income Tax Appellate Tribunal was right in dismissing the app....

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....under:- "12. By order dated 11-9-1991, reported in Oil and Natural Gas Commission v. CCE, 1992 Supp (2) SCC 432, this Court noted that "public sector undertakings of the Central Government and the Union of India should not fight their litigations in court" (SCC p. 432, para 3). Consequently, the Cabinet Secretary, Government of India was "called upon to handle the matter personally". 13. This was followed by the order dated 11-10-1991 in ONGC-II case (1995 Supp (4) SCC 541, Oil and Natural Gas Commission v. CCE), where this Court directed the Government of India to "set up a Committee consisting of representatives from the Ministry of Industry, the Bureau of Public Enterprises and the Ministry of Law, to monitor d....

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....nism has not achieved the results for which it was constituted and has in fact led to delays in litigation. We have already given two examples hereinabove. They indicate that on same set of facts, clearance is given in one case and refused in the other. This has led a PSU to institute a SLP in this Court on the ground of discrimination. We need not multiply such illustrations. 17. The mechanism was set up with a laudatory object. However, the mechanism has led to delay in filing of civil appeals causing loss of revenue. For example, in many cases of exemptions, the Industry Department gives exemption, while the same is denied by the Revenue Department. Similarly, with the enactment of regulatory laws in several cases there could be....