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Commissioner Of Income Tax Central Ii vs Manju R. Gupta on 11 September, 2015

Bench: Vikramajit Sen, Shiva Kirti Singh

     ITEM NO.7                          COURT NO.11                 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)......CC               No(s).
     16483/2015

     (Arising out of impugned final judgment and order dated 24/12/2014
     in ITA No. 1692/2012 passed by the High Court Of Bombay)

     COMMISSIONER OF INCOME TAX CENTRAL-II                           Petitioner(s)

                                                VERSUS

     MANJU R. GUPTA                                     Respondent(s)
     (with appln. (s) for c/delay in filing SLP and office report)


     Date : 11/09/2015 This petition was called on for hearing today.

     CORAM :
                         HON'BLE MR. JUSTICE VIKRAMAJIT SEN
                         HON'BLE MR. JUSTICE SHIVA KIRTI SINGH

     For Petitioner(s)              Mr. P.S. Narsimha, ASG
                                    Ms. Purnima Bhat K., Adv.
                                    Mr. H. Beeran, Adv.
                                    Mrs. Anil Katiyar,Adv.
     For Respondent(s)


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

Delay condoned.

Issue notice restricted to the following issue:

“Whether on the facts and circumstances of the case and in law, the Hon'ble High court erred in restoring the issue of disallowance under Article 14A of the Assessing Officer for fresh adjudication in line with the principles laid down in the case of Godrej Boyce Mfg. Ltd. vs. ACIT, 328 ITR 81 (Bom.), where the decision in the said case has become final?” List alongwith SLP(C) 24575 of 2015.

                          (NEELAM GULATI)                      (SAROJ SAINI)
                           COURT MASTER                         COURT MASTER