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Pr. Commissioner Of Income Tax Ajmer vs M/S Shree Cement Ltd on 9 July, 2018

Bench: Ranjan Gogoi, R. Banumathi, Navin Sinha

     ITEM NO.6                               COURT NO.2                       SECTION XV

                                    S U P R E M E C O U R T O F            I N D I A
                                            RECORD OF PROCEEDINGS

                         SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 16553/2018

     (Arising out of impugned final judgment and order dated 22-08-2017
     in ITA No. 227/2016 passed by the High Court Of Judicature For
     Rajasthan At Jaipur)

     COMMISSIONER OF INCOME TAX                                                Petitioner(s)

                                                      VERSUS

     M/S SHREE CEMENT LTD                                                         Respondent(s)

     (FOR ADMISSION and I.R. and IA No.76661/2018-CONDONATION OF DELAY
     IN FILING )

     Date : 09-07-2018 This petition was called on for hearing today.

     CORAM :
                           HON'BLE MR. JUSTICE RANJAN GOGOI
                           HON'BLE MRS. JUSTICE R. BANUMATHI
                           HON'BLE MR. JUSTICE NAVIN SINHA

     For Petitioner(s)                  Mr. Sandeep Sethi, ASG
                                        Mr. Rupesh Kumar, Adv.
                                        Ms. Shirin Khajuria, Adv.
                                        Mrs. Anil Katiyar, AOR

     For Respondent(s)

                            UPON hearing the counsel the Court made the following
                                               O R D E R

Heard the learned counsel for the petitioner and perused the relevant material.

Delay condoned.

Issue notice confined to the question as to whether the carbon credits are in the nature of capital accretion and therefore capital receipts.

Tag with Special Leave Petition (C) No.11210 of Signature Not Verified 2018.

(NEETU KHAJURIA) (ASHA SONI) COURT MASTER BRANCH OFFICER