Legal Reference Library

Allahabad High Court has held that, in view of the prohibition contained in Section 362 of the Code of Criminal Procedure even the High Court in exercise of its inherent power under Section 482 CrP.C has no authority or jurisdiction to alter/review a Judgment in a Criminal Case, after the Judgement is signed. Relying on the Supreme Court Judgment in Sooraj Devi Vs. Pyare Lal, 1981 (1) SCC 500, the Court held that the prohibition in Section 362 CrPC against the court altering or reviewing its judgment, is subject to what is “otherwise provided by this code or by any other law for the time being in force”. These words, however, refer to those provisions only where the Court has been expressly authorized by the code or other law to alter or review its judgement. The inherent power of the court is not contemplated by the saving provision contained in Section 362 CrPC and, therefore, the attempt to invoke that power can be of no avail. “Thus, the law on the issue can be summarized to the ef...

M/s Ganapathy & Co vs. CIT (i) It is well settled that issues of fact determined by the Tribunal are final and the High Court in exercise of its reference jurisdiction should not act as an appellate Court to review such findings of fact arrived at by the Tribunal by a process of reappreciation and reappraisal of the evidence on record. The aforesaid position in law has been consistently laid down by this Court in several of its pronouncements out of which, illustratively, reference may be made to Karnani Properties Ltd. Vs. Commissioner of Income-Tax, West Bengal [82 ITR 547], Rameshwar Prasad Bagla vs. Commissioner of Income-Tax, U.P. [87 ITR 421], Commissioner of Income-Tax, Bombay City vs. Greaves Cotton and Co. Ltd. [68 ITR 200] and K. Ravindranathan Nair vs. Commissioner of Income-Tax [247 ITR 178]. (ii) The legal position in this regard may be summed up by reiterating that it is the Tribunal which is the final fact finding authority and it is beyond the power of the High ...