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Section 261 of the Income-tax Act, 1961 - Supreme Court - Appeals to - Whether merely because in some cases revenue has not preferred an appeal against order of High Court, that does not operate as a bar for revenue to prefer an appeal in another case where there is a just cause for doing so or it is in public interest to do so or is for a pronouncement by higher Court when divergent views are expressed by Tribunals or High Courts - Held, yes FACTS The question to be decided was whether the revenue can be precluded from defending itself by relying upon the contrary decision. It was contended by the assessee that when in some cases the revenue had not preferred an appeal, that would operate as a bar for the revenue to prefer an appeal in another case. HELD If the assessee takes the stand that the revenue acted mala fide in not preferring an appeal in one case and filing the appeal in other case, he has to establish mala fides. As a matter of fact, there may be certain cases where because of the small amount of revenue involved, no appeal is filed. Policy decisions have been taken not to prefer an appeal where revenue involved is below a certain amount. Similarly, where the effect of decision is revenue neutral, there may not be any need for preferring an appeal. All these cases certainly provide the foundation for making a departure. [Para 12] Hence, merely because in some cases the revenue has not preferred an appeal, that does not operate as a bar for the revenue to prefer an appeal in another case where there is just cause for doing so or it is in public interest to do so or is for a pronouncement by the higher Court when divergent views are expressed by the Tribunals or the High Courts. [Para 13] CASES REFERRED TO Bharat Sanchar Nigam Ltd. v. Union of India [2006] 3 SCC 1 [Para 4], State of Maharashtra v. Digambar[1995] 4 SCC 683 [Para 5], Government of W.B. v. Tarun K. Roy [2004] 1 SCC 347 [Para 6], State of Biharv. Ramdeo Yadav [1996] 3 SCC 493 [Para 6], State of W.B. v. Debdas Kumar 1991 Suppl. (1) SCC 138 [Para 7], CCE v. Hira Cement [2006] 2 SCC 439 [Para 8], Chief Secretary to Government of Andhra Pradesh v.V.J. Cornelius [1981] 2 SCC 347 [Para 9],…

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