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Supreme Court - Daily Orders

Commissioner Of Income Tax Ii vs M/S. Reena Plastic Pipes (P) Ltd. on 24 November, 2017

Bench: A.K. Sikri, Ashok Bhushan

     ITEM NO.29                              COURT NO.6                  SECTION XI

                                   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). 24475/2017
     (Arising out of impugned final judgment and order dated 11-01-2017
     in ITA No. 463/2010 passed by the High Court Of Judicature At
     Allahabad)

     COMMISSIONER OF INCOME TAX II                                        Petitioner(s)

                                                     VERSUS

     M/S. REENA PLASTIC PIPES (P) LTD.                                    Respondent(s)

     (FOR ADMISSION and I.R. and IA No.120744/2017-CONDONATION OF DELAY
     IN FILING and IA No.120747/2017-CONDONATION OF DELAY IN REFILING)

     Date : 24-11-2017 This petition was called on for hearing today.

     CORAM :                 HON'BLE MR. JUSTICE A.K. SIKRI
                             HON'BLE MR. JUSTICE ASHOK BHUSHAN

     For Petitioner(s)                 Ms. Shirin Khajuria, Adv.
                                       Ms. Sadhana Sandhu, Adv.
                                       Mrs. Anil Katiyar, AOR

     For Respondent(s)

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

Delay condoned.

We find that the courts below have rendered a finding that the transactions between the assessee and the third party were genuine and it is a finding of fact. Therefore, we are not inclined to entertain this petition.

The Special Leave Petition is dismissed. Pending application(s), if any, stands disposed of accordingly.

Signature Not Verified

Digitally signed by
ASHWANI KUMAR
Date: 2017.11.25
12:45:57 IST
Reason:

     (ASHWANI THAKUR)                                                 (MALA KUMARI SHARMA)
     COURT MASTER (SH)                                                    COURT MASTER