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Supreme Court - Daily Orders

Commissioner Of Income Tax vs Shree Dhanwantri Herbals on 2 July, 2018

Bench: A.K. Sikri, Ashok Bhushan

     ITEM NO.23                             COURT NO.5                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 (CIVIL) Diary No(s). 19798/2018

     (Arising out of impugned final judgment and order dated 28-11-2017
     in ITA No. 23/2016 passed by the High Court Of Himachal Pradesh At
     Shimla)

     COMMISSIONER OF INCOME TAX                                        Petitioner(s)

                                                   VERSUS

     SHREE DHANWANTRI HERBALS                                          Respondent(s)

     (FOR ADMISSION and I.R. and IA No.82626/2018-CONDONATION OF DELAY
     IN FILING )

     Date : 02-07-2018 This petition was called on for hearing today.

     CORAM :                HON'BLE MR. JUSTICE A.K. SIKRI
                            HON'BLE MR. JUSTICE ASHOK BHUSHAN


     For Petitioner(s)                 Mr. A.N.S. Nadkarni, ASG
                                       Mr. Zoheb Hossain, Adv.
                                       Ms. Anita Sahni, Adv.
                                       Mrs. Anil Katiyar, AOR

     For Respondent(s)


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

Issue notice limited to the question as to whether deduction under Section 80-1C availed earlier for a period of five years can again be availed for the next five years on the ground that there was a substantial expansion of the unit.

     (ASHWANI KUMAR)                                                (RAJINDER KAUR)
     COURT MASTER (SH)
Signature Not Verified
                                                                     COURT MASTER
Digitally signed by
ASHWANI KUMAR
Date: 2018.07.03
15:42:58 IST
Reason: