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Joint Commissioner Of Income Tax Range ... vs Chambal Fertilizers And Chemicals Ltd. on 11 March, 2019

Bench: Uday Umesh Lalit, Indu Malhotra

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     ITEM NO.19                               COURT NO.8               SECTION XV

                                  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 (CIVIL) Diary No.6047/2019

     (Arising out of impugned final judgment and order dated 31-07-2018
     in DBITA No.52/2018 passed by the High Court Of Judicature For
     Rajasthan At Jaipur)

     JOINT COMMISSIONER OF INCOME TAX RANGE II                          Petitioner(s)

                                                     VERSUS

     CHAMBAL FERTILIZERS AND CHEMICALS LTD.                             Respondent(s)

     (FOR ADMISSION and I.R.; and, IA No.39311/2019-CONDONATION OF DELAY
     IN FILING)

     Date : 11-03-2019 This petition was called on for hearing today.

     CORAM :
                            HON'BLE MR. JUSTICE UDAY UMESH LALIT
                            HON'BLE MS. JUSTICE INDU MALHOTRA

     For Petitioner(s)                 Mr. Amit Sharma, Adv.
                                       Mr. H.R. Rao, Adv.
                                       Mrs. Anil Katiyar, AOR

     For Respondent(s)                 Mr.   Rohit Jain, Adv.
                                       Ms.   Kavita Jha, AOR
                                       Mr.   Aniket D. Agrawal, Adv.
                                       Ms.   Manisha Sharma, Adv.


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

Learned counsel for the petitioner confines the present case only to the following substantial question of law framed at page no.60 of the paperbook:

“Whether the Hon’ble High Court and the ITAT under the Signature Not Verified facts and circumstances of the case have erred in holding that the education cess is disallowable Digitally signed by MUKESH KUMAR Date: 2019.03.11 18:10:43 IST Reason: expenditure u/s 40(a)(ii) of the I.T. Act?

Delay condoned.

Issue notice on the above question.

Let this matter be listed with SLP (C) Diary No.4414 of 2019.

 (MUKESH NASA)                              (SUMAN JAIN)
 COURT MASTER                              BRANCH OFFICER