Supreme Court - Daily Orders
M/S Binani Cement Ltd. vs Commissioner Of Income Tax, Central-I, ... on 26 October, 2015
Bench: Madan B. Lokur, S.A. Bobde
1
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.8855 OF 2015
(Arising out of SLP(C) No.17158 OF 2014)
M/S BINANI CEMENT LTD. APPELLANT(s)
VERSUS
COMMISSIONER OF INCOME TAX,
CENTRAL-I, KOLKATA RESPONDENT(s)
O R D E R
Leave granted.
We have heard learned counsel for the parties. We find that the High Court has set aside the order passed by the Income Tax Appellate Tribunal without framing any substantial question of law. According to learned counsel for the appellant/assessee, no substantial question of law arises.
We do not wish to comment on this, but since the order of the Tribunal has been set aside without framing any substantial question of law, we remand the matter back to the High Court to consider whether any Signature Not Verified Digitally signed by substantial question of law arises and, if so, to frame Sanjay Kumar Date: 2015.10.28 16:51:53 IST Reason: an appropriate question of law and decide it. 2 The appeal stands disposed of in view of the above.
.............................J. (MADAN B. LOKUR) .............................J. (S.A. BOBDE) NEW DELHI OCTOBER 26, 2015 3 ITEM NO.59 COURT NO.9 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).17158/2014 (Arising out of impugned final judgment and order dated 25/03/2014 in ITA No. 257/2012 passed by the High Court of Calcutta) M/S BINANI CEMENT LTD. Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA Respondent(s) Date : 26/10/2015 This petition was called on for hearing today. CORAM :
HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE S.A. BOBDE For Petitioner(s) Mr. J.D. Mistry, Sr. Adv.
Mr. Madhur Agrawal, Adv. Mr. Kunal A. Cheema, Adv. Mr. Amol B. Karande, AOR For Respondent(s) Mr. S. Wasim A. Qadri, Adv.
Mr. Harish Bevan, Adv.
Mrs. Anil Katiyar, AOR UPON hearing the counsel the Court made the following O R D E R Leave granted.
The appeal stands disposed of in terms of the signed order.
(SANJAY KUMAR-I) (JASWINDER KAUR)
AR-CUM-PS COURT MASTER
(Signed order is placed on the file)