Supreme Court - Daily Orders
Commr.Of I.T.,Madras vs K.K.Ramalingam on 26 February, 2016
Bench: Kurian Joseph, Rohinton Fali Nariman
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IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIIVIL APPEAL NOs. 1861-1862 OF 2016
[@SPECIAL LEAVE PETITION (C) NOS. 31988-31989 OF 2012]
COMMR.OF I.T.,MADRAS Appellant(s)
VERSUS
K.K.RAMALINGAM Respondent(s)
O R D E R
Leave granted.
The impugned Judgment dated 15.10.2008 passed by the High Court of judicature of Madras at Chennai has only followed its own earlier Judgment dated 18.06.2008 in T.C.(A) No. 347 of 2008 titled as "Assistant Commissioner of Income Tax Vs. A.R. Enterprises" reported in 274 ITR 110.
This very Judgment has been reversed by this Court in Civil Appeal No. 2688 of 2006 titled as "Assistant Commissioner of Income Tax, Chennai Vs. A.R. Enterprises" reported in (2013) 3 SCC 196.
This being the position, the question of law is concluded in favour of the Revenue and the appeals, are consequently to be allowed and the impugned Judgment dated 15.10.2008 is set aside.
We are informed that the advance tax and TDS have Signature Not Verified Digitally signed by Rajni Mukhi Date: 2016.03.01 been paid for the Assessment Years 2000-2001 and 15:59:52 IST Reason: 2001-2002. The Assessing Officer should give the assessee credit for these amounts while completing 2 the assessment in the assessee's case for the block Assessment Years in question.
With the above observations and directions, the appeals are disposed of with no order as to costs.
.......................J. [ KURIAN JOSEPH ] .......................J. [ ROHINTON FALI NARIMAN ] New Delhi;
February 26, 2016.
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ITEM NO.50 COURT NO.11 SECTION IIIA
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Civil Appeal No(s). 31988-31989/2012
COMMR.OF I.T.,MADRAS Appellant(s)
VERSUS
K.K.RAMALINGAM Respondent(s)
(with interim relief and office report) Date : 26/02/2016 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE KURIAN JOSEPH HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. K. Radhakrishnan, Sr. Adv.
Mr. Rupesh Kumar, Adv.
Mr. W. A. Qadri, Adv.
Mr. Pratik Raoka, Adv.
Mr. Jitin Singhal, Adv.
for Mr. B. V. Balaram Das, Adv.
For Respondent(s) Ms. Nalini Chidambaram, Sr. Adv.
Ms. Rakhi Mohanty, Adv.
Mr. Vikas Mehta, Adv.
UPON hearing counsel the Court made the following O R D E R Leave granted.
The appeals are disposed of in terms of the signed order. Pending interlocutory applications, if any, are disposed of.
(Jayant Kumar Arora) (Renu Diwan)
Sr. P.A. Court Master
(Signed order is placed on the file)