Jurisprudentiol– Tomorrow's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Central Excise

Appeal - Department's appeal in a case where party’s appeal already decided – Doctrine of Merger not applicable if the issues are different: Bombay HC

The doctrine of merger is neither a doctrine of Constitutional law nor a doctrine statutorily recognised. It is a common law doctrine founded on the principles of propriety in the hierarchy of justice delivery system. The logic underlying the doctrine of merger is that there cannot be more than one decree or operative orders governing the same subject-matter at a given point of time. When a decree or order passed by inferior court, tribunal or authority was subjected to a remedy available under the law before a superior forum, then though the decree or order under challenge continues to be effective and binding, nevertheless its finality is put in jeopardy. Once the superior court has disposed of the lis before it either way - whether the decree or order under appeal is set aside or modified or simply confirmed, it is the decree or order of the superior court, tribunal or authority which is the final, binding and operative decree or order wherein merges the decree or order passed by the court, tribunal or the authority below.

Income Tax

Assessee entitled to deduction of current year depreciation from net profit to arrive at book profit even though it is not charged to profit and loss account, though disclosed in notes appended to accounts - notes to accounts form part of accounts: Delhi High Court

Except where the context otherwise requires any reference to a balance sheet or profit and loss account shall include the notes thereon or documents annexed thereto, giving information required to be given and/or allowed to be given in the form of notes or documents by the Companies Act. The High Court held that, once this information is disclosed in the notes to the account it would clearly fall within the ambit of the explanation to Section 115J of the Act which defines book profit to mean net profit as shown in the profit and loss account for the relevant assessment year.

Services

IRS officer's transfer order passed on material which was not-existent - suffers from total non-application of mind and from malice in law - wholly unwarranted and reprehensible conduct on part of authorities - absence of officer to be treated as leave - costs awarded: Supreme Court

THIS is the story of an officer of Customs and Excise about whom, the Member, CBRC had noted in file, “Sh. Tiwari is an honest and well intentioned officer...........”

He is before the Supreme Court praying for salary during the period of absence between an illegal transfer and a legal one.

Appellant is an officer of Indian Revenue Service. He was posted as a Deputy Commissioner of Central Excise at Bhopal. An order of transfer was passed against him on or about 22nd August, 2005.

See our columns tomorrow for the judgements