Supreme Court - Daily Orders
C.I.T. -Viii New Delhi vs Suman Dhamija on 1 July, 2015
Bench: Jagdish Singh Khehar, Adarsh Kumar Goel
1
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NOS.4919-4920 OF 2015
(Arising from SLP(C) Nos.31042-31043/2013)
Commissioner of Income Tax-VIII, New Delhi ..Appellants
versus
Suman Dhamija ..Respondent
WITH
CIVIL APPEAL NOS.4921-4922 OF 2015
(Arising from SLP(C) Nos.18058-18059/2014)
O R D E R
Delay condoned.
Leave granted.
The appeals and review petitions preferred by the appellants before the High Court, were disposed of on the basis of the instructions issued by the Central Board of Direct Taxes dated 9.2.2011. It is not a matter of dispute, that all the appeals were preferred prior to 2011, whereas, the instructions dated 9.2.2011 clearly indicate in paragraph 11 thereof, that they shall not govern cases which have been filed before 2011, and that, the same will govern only such cases which are filed Signature Not Verified after the issuance of the aforesaid instructions dated 9.2.2011. Digitally signed by Parveen Kumar Chawla Date: 2015.07.07 17:25:19 IST
In view of the above, the instant appeals are allowed, Reason:
the impugned orders passed by the High Court dated 07.04.2011, 2 28.02.2011, 26.03.2012 and 31.05.2012 are hereby set aside. The matters are remitted back to the High Court for re-adjudication of the appeals on merits, in accordance with law.
….....................J. [JAGDISH SINGH KHEHAR] NEW DELHI; ….....................J. JULY 01, 2015. [ADARSH KUMAR GOEL] 3 ITEM NO.52 COURT NO.4 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). 31042-31043/2013 (Arising out of impugned final judgment and order dated 26/03/2012 in RP No. 189/2012 in ITA No. 24/2003,07/04/2011 in ITA No. 24/2003 passed by the High Court Of Delhi At New Delhi) C.I.T. -VIII NEW DELHI Petitioner(s) VERSUS SUMAN DHAMIJA Respondent(s) (with appln. (s) for c/delay in filing SLP and c/delay in refiling SLP and office report) WITH SLP(C) No. 18058-18059/2014(With Office Report) Date : 01/07/2015 These petitions were called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE JAGDISH SINGH KHEHAR HON'BLE MR. JUSTICE ADARSH KUMAR GOEL For Petitioner(s) Mr. Ranjit Kumar, SG Mr. Rupesh Kumar, Adv.
Mr. S.W.A. Qadri, Adv.
Ms. Gargi Khanna, Adv.
for Mrs. Anil Katiyar,AOR For Respondent(s) Mr. Salil Aggarwal, Adv.
Mr. Bhargava V. Desai,Adv.
Ms. Saumya Mehrotra, Adv.
UPON hearing the counsel the Court made the following O R D E R Delay condoned.
Leave granted.
The appeals are allowed in terms of the signed order.
(Renuka Sadana) (Parveen Kr. Chawla) Court Master AR-cum-PS
[signed order is placed on the file]