Supreme Court - Daily Orders
The Pr. Commissioner Of Income Tax 6 vs Moser Baer India Ltd. on 9 November, 2021
Bench: M.R. Shah, Sanjiv Khanna
1
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 6630 OF 2021
(Arising out of SLP (C) No. 18085 of 2021
@ D. No. 43977 of 2019)
THE PR. COMMISSIONER OF INCOME TAX 6 Appellant(s)
VERSUS
MOSER BAER INDIA LTD. Respondent(s)
O R D E R
Delay condoned.
Leave granted.
Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the High Court of Delhi dated 14.05.2019 in ITA No. 1204 of 2018 by which the High Court has dismissed the said appeal qua the proposed substantial question No.3, the Revenue has preferred the present appeal.
Question No.3 is reproduced herein below:
“3. As far as question No.3 concerning the payment of royalty, it stands covered against the Revenue by the decision of the Supreme Court in Formula One World Championship Limited vs. Commissioner of Income Tax, International Taxation-3, Delhi and Another, (2017) 394 ITR 18/(2017) 15 SCC 602 and, therefore, no question requires to be framed in that regard.” Signature Not Verified From the impugned judgment and order passed by the High Court, Digitally signed by R it appears that, while dismissing the aforesaid question No.3, the Natarajan Date: 2021.11.11 16:52:46 IST Reason:
High Court has only relied upon the decision of this Court in Formula One World Championship Limited (supra). 2 Having heard the learned counsel for the respective parties, we are of the opinion that the proposed question No.3 reproduced herein above can be said to be substantial question of law which ought to have been decided by the High Court in detail along with the other questions of law on which the appeal has been admitted. Therefore and without further entering into the merits of the case and/or expressing anything on merits with respect to the aforesaid question of law No.3, we set aside the impugned judgment and order passed by the High Court and restore the question No.3 reproduced herein above for the decision of the High Court to decide in accordance with law and on merits along with other substantial questions of law on which the appeal has been admitted. In view of the above and for the reasons stated above, the present appeal succeeds in part. The impugned judgment and order passed by the High Court dismissing the appeal qua proposed question No.3 reproduced herein above is hereby quashed and set aside and we remit the matter to the High Court to decide the aforesaid substantial question of law No.3 in accordance with law along with the other questions of law on which the appeal has been admitted.
It is made clear that we have not expressed anything on merits in favour of either parties and it is for the High Court to take a call and take a decision in accordance with law all questions of law including the question No.3. The appeal is allowed to the aforesaid extent. No costs.3
Revenue to file the additional paper-book before the High Court in the aforesaid appeal within a period of eight weeks from today.
.......................... J.
(M.R. SHAH) .......................... J.
(SANJIV KHANNA) New Delhi;
November 09, 2021.4
ITEM NO.9 COURT NO.13 SECTION XIV
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 (C) D. No. 43977/2019 THE PR. COMMISSIONER OF INCOME TAX 6 Appellant(s) VERSUS MOSER BAER INDIA LTD. Respondent(s) (IA No. 197255/2019 - CONDONATION OF DELAY IN FILING) Date : 09-11-2021 This matter was called on for hearing today. CORAM :
HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MR. JUSTICE SANJIV KHANNA For Appellant(s) Mr. Balbir Singh, ASG Ms. Swarupama Chaturvedi, Adv.
Mr. Sandeep Kr. Mahapatra, Adv.
Ms. Monica Benjamin, Adv.
Mr. Naman Tandon, Adv.
Mr. Raj Bahadur Yadav, AOR For Respondent(s) Mr. Sanchar Anand, Adv.
Mr. Anant Kumar Vatsya, Adv.
Mr. Shiv Kumar, Adv.
Mr. Ashish Kumar Sinha, Adv.
Mr. Devendra Singh, AOR UPON hearing the counsel the Court made the following O R D E R Delay condoned.
Leave granted.
The appeal is allowed to the extent as indicated in the signed order.
Pending applications, if any, stand disposed of.
(R. NATARAJAN) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS BRANCH OFFICER
(Signed order is placed on the file)