Supreme Court - Daily Orders
Commissioner Of Income Tax-Ii vs M/S Larsen And Toubro Ltd. on 22 January, 2015
Bench: Dipak Misra, Prafulla C. Pant
SLP CC 790/15
1
ITEM NO.28 COURT NO.6 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 790/2015
(Arising out of impugned final judgment and order dated 10/07/2014
in TA No. 483/2012 passed by the High Court of Bombay)
COMMISSIONER OF INCOME TAX-II Petitioner(s)
VERSUS
M/S LARSEN AND TOUBRO LTD. Respondent(s)
(With appln. (s) for c/delay in filing SLP and office report)
Date : 22/01/2015 This petition was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE DIPAK MISRA
HON'BLE MR. JUSTICE PRAFULLA C. PANT
For Petitioner(s) Mr. P.S. Narasimha, ASG
Mr. Pravesh Thakur, Adv.
Ms. Swanupma Chaturvedi, Adv.
Mrs. Anil Katiyar, AOR
For Respondent(s)
UPON hearing the counsel the Court made the following
O R D E R
Delay condoned.
Heard Mr. P.S. Narasimha, learned Additional Solicitor General for the petitioner. It is submitted by him that the High Court in law could have set aside the order Signature Not Verified imposing penalty, but there should not have been imposition Digitally signed by Chetan Kumar Date: 2015.01.22 16:28:39 IST Reason: of costs. In our considered opinion, the submission advanced by the learned Additional Solicitor General is justified and, accordingly, the cost imposed in paragraph 7 and the other SLP CC 790/15 2 directions contained in paragraphs 7 and 8 of the impugned order are set aside.
We have not issued notice to the assessee as the assessee would not have any concern with this, for we have not interfered with the quashing of the order imposing penalty.
With the aforesaid modification in the order of the High Court, the special leave petition stands disposed of.
(Chetan Kumar) (H.S. Parasher)
Court Master Court Master