Supreme Court - Daily Orders
C.I.T.,Ludhiana vs M/S.Varinder Agro Chemicals Ltd. on 7 July, 2015
Bench: Anil R. Dave, R.K. Agrawal
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.5138 OF 2015
(Arising out of SLP(C)No.18114 of 2009)
C.I.T.,LUDHIANA ... APPELLANT(S)
VS.
M/S.VARINDER AGRO CHEMICALS LTD. ... RESPONDENT(S)
O R D E R
Leave granted.
Heard the learned counsel for the petitioner. Nobody has appeared for the respondent. In view of the order passed in Civil Appeal No.5682 of 2008, we have considered the facts of the case and are of the view that the impugned order deserves to be set aside and the appeal has to be allowed. The civil appeal is disposed of as allowed, with a direction to the Assessing Officer to consider the matter with a notice to the Assessee to find out whether the expenditure incurred by the Assessee was in the nature of revenue or capital expenditure. After Signature Not Verified considering the same, the Assessing Officer shall make Digitally signed by Sarita Purohit Date: 2015.07.09 16:54:57 IST fresh assessment.
Reason:1 There shall be no order as to costs.
..............J. [ANIL R. DAVE] ..............J. [R.K. AGRAWAL] New Delhi;
7th July, 2015.
2
ITEM NO.46 COURT NO.3 SECTION IIIA
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Petition(s) for Special Leave to Appeal (C) No(s).18114/2009 (Arising out of impugned final judgment and order dated 31/10/2008 in ITA No. 598/2007 passed by the High Court Of Punjab & Haryana At Chandigarh) C.I.T.,LUDHIANA Petitioner(s) VERSUS M/S.VARINDER AGRO CHEMICALS LTD. Respondent(s) (with office report) WITH SLP(C) No. 35563/2011 (With Interim Relief and Office Report) SLP(C) No. 28557/2013 (With appln.(s) for amendment of cause title and Office Report) SLP(C) No. 26716/2013 (With appln.(s) for amendment of cause title and Office Report) Date : 07/07/2015 These petitions were called on for hearing today. CORAM :
HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE R.K. AGRAWAL For Petitioner(s) Mr. Maninder Singh,ASG Mr. Ashok K. Srivastava,Adv. Mr. S.W.A. Qadri,Adv. Ms. Anita Sahani,Adv. Ms. Anil Katiyar,Adv. For Mr. B.V. Balaram Das,Adv.
For Respondent(s) Mr. Rajesh Garg,Sr.Adv.
Mr. Uday Gupta,Adv.
Ms. Shivani M. Lal,Adv. Mr. M.K. Tripathi,Adv. Mr. S. Bhowmick,Adv.
For Mr. Mohan Pandey,Adv.
Mr. Siddharth Mittal,Adv. Ms. Usha Nandini V.,Adv.3
UPON hearing the counsel the Court made the following O R D E R SLP(C)No.18114/2009 :
Leave granted.
The Civil appeal is disposed of as allowed with no order as to costs in terms of the signed order.
SLP(C)No.35563/2011 :
Leave granted.
Hearing expedited.
SLP(C)Nos.28557 and 26716 of 2013 : Mr. Siddharth Mittal, learned counsel, appearing on behalf of Ms. Usha Nandini V., learned Advocate-on- record, has submitted that he has instructions to appear for the respondent in both the petitions, as Mr. S.K. Sabharwal, former learned Advocate-on-Record, who was appearing in both the matters for the respondent has expired.
List the matters on 14th August, 2015.
(Sarita Purohit) (Sneh Bala Mehra) Court Master Assistant Registrar (Signed order in SLP(C)No.18114/2009) 4