Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2013 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (2) TMI 90 - HC - Income TaxPrinciple of res judicata Principle of Constructive res judicata - Principle of estoppel - Preemptive purchase under Chapter XXC - Assessee entered into an agreement for sale of flat On 22nd October, 1984 at a consideration of Rs.18 lakhs - On 15th October, 1986 the statements in form 37-I was filed - On 12th December, 1986, the appropriate authority initially passed an order u/s 269UD(1) and the said property was directed to be purchased by the CG at a consideration of Rs.18 lakhs - Thereafter a sum of Rs.15 lakhs was paid to the appellant/transferee by the department, and the same was accepted - Balance sum of Rs.3 lakhs was released on 3rd February, 2002 and tendered but the appellant refused to accept the same Assessee file WRIT petition against said Sale of flat by CG WRIt decides against assessee This WRIT was filed by assessee against the judgment of the Single Judge is per incuriam as the previous decisions on this point have been ignored Held that:- the Court or Authority not having any jurisdiction at all has decided the issue and in that context it was held by the Supreme Court consistently that if any issue or matter decided by the Court or Authority not having jurisdiction the principle of res judicata will not be applicable The principle of res judicata is based on the need of giving a finality to judicial decisions. What it says is that once a respondent is judicata, it shall not be adjudged again. Primarily it applies as between past litigation and future litigation, when a matter whether on a question of fact or a question of law has been decided between two parties in one suit or proceeding and the decision is final, either because no appeal was taken to a higher court or because the appeal was dismissed, or no appeal lies, neither party will be allowed in a future suit or proceeding between the same parties to canvass the matter again. This principle of res judicata is embodied in relation to suits in S.11 of the Code of Civil Procedure; but even where Sec. 11 does not apply, the principle of res judicata has been applied by courts for the purpose of achieving finality in litigation. The result of this is that the original court as well as any higher court must in any future litigation proceed on the basis that the previous decision was correct. The parties no doubt on paper reached the agreement on 22nd October, 1984 almost 2 years before the aforesaid chapter came into force but if a party sits on the agreement and does not want to enforce it date of execution of agreement is immaterial as far as this chapter is concerned. Date of filing of statement in Form 37-I with the sale agreement is deemed to be the date of agreement which is sought to be enforced irrespective of the anterior date of agreement put by the parties. In favour of revenue
|