Indian Kanoon - Search engine for Indian Law

Supreme Court - Daily Orders

Commissioner Of Income Tax Jaipur Iii vs Manoj Kumar Johri on 20 July, 2018

Bench: A.K. Sikri, Ashok Bhushan

                                                          1

       ITEM NO.27 + 31 + 61                         COURT NO.5                 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). 22431/2018

       (Arising out of impugned final judgment and order dated 29-08-2017
       in DBITA No. 114/2012 passed by the High Court of Judicature For
       Rajasthan At Jaipur)

       COMMISSIONER OF INCOME TAX JAIPUR III                                 Petitioner(s)

                                                         VERSUS

       MANOJ KUMAR JOHRI                                                     Respondent(s)

       (IA No.89762/2018-CONDONATION OF DELAY IN FILING)

       S.L.P. (C)..D. No. 23718/2018
       (IA No. 92210/2018-CONDONATION OF DELAY IN FILING)

       S.L.P.(C)..D. No. 24925/2018
       (IA No. 95156/2018-CONDONATION OF DELAY IN FILING)

       Date : 20-07-2018 These petitions were called on for hearing today.

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

       For Petitioner(s)                    Mr. Sandeep Sethi, ASG
                                            Mr. Bhuvan Mishra, Adv.
                                            Ms. Rashmi Malhotra, Adv.
                                            Mrs. Anil Katiyar, AOR

                                            Mr. A.N.S. Nadkarni, ASG
                                            Mr. Sanjai Kumar Pathak, Adv.
                                            Mr. Ritesh Kumar, Adv.
                                            Mrs. Anil Katiyar, AOR

       For Respondent(s)


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

Signature Not Verified S.L.P. (C)..D. No. 22431/2018:

SUSHIL KUMAR RAKHEJA Date: 2018.07.21 13:28:39 IST Reason:

Delay condoned.

It is argued by Mr. Sandeep Sethi, learned Additional  2 Solicitor General appearing for the petitioner/Revenue that the Assessing Officer while denying the benefit of the provisions of Section 10-BA of the Income Tax Act has come to a specific finding that all the conditions mentioned in sub-paras (a) to (e) of sub- section (2) of Section 10-BA were not met. He submits that while upsetting these findings the Commissioner of Income Tax (Appeals) has discussed the matter completely ignoring the provisions of clause (a) of sub-section (2) of Section 10-BA. Clause (a) of sub- section (2) of Section 10-BA mentions the following condition to be satisfied:

"(2)(a) It manufactures or produces the eligible articles or things without the use of imported raw materials."

Mr. Sethi has drawn our attention to the order of the CIT(A) wherein while discussing the conditions/requirements of clause (a), the CIT(A) has observed that the goods manufactured by the assessee appeared to be quite artistic involving several different designs and therefore there was an element of innovation, imagination, creativity therein. He argues that it is totally extraneous to clause (a).

Issue notice, returnable within two weeks. S.L.P. (C)..D. No. 23718/2018 and S.L.P.(C)..D. No. 24925/2018:

At request, the matters are adjourned by two weeks.

(SUSHIL KUMAR RAKHEJA)                                      (RAJINDER KAUR)
COURT MASTER (SH)                                            BRANCH OFFICER