Supreme Court - Daily Orders
Bses Rajdhani Power Ltd. vs Principal Commissioner Of Income Tax on 2 May, 2023
Author: M.M. Sundresh
Bench: M.M. Sundresh
1
ITEM NO.23 COURT NO.7 SECTION XIV
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). 6457/2018
(Arising out of impugned final judgment and order dated 08-11-2017
in ITA No. 387/2017 passed by the High Court of Delhi at New Delhi)
BSES RAJDHANI POWER LTD. Petitioner(s)
VERSUS
PRINCIPAL COMMISSIONER OF INCOME TAX Respondent(s)
Date : 02-05-2023 This petition was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE SANJIV KHANNA
HON'BLE MR. JUSTICE M.M. SUNDRESH
For Petitioner(s) Mr. Ajay Vohra, Sr. Adv.
Ms. Kavita Jha, AOR
Mr. Aditya Vohra, Adv.
For Respondent(s) Mr. Balbir Singh, A.S.G.
Mr. Raj Bahadur Yadav, AOR
Mrs. Ruchi Gour Narula, Adv.
Mr. Pratyush Srivastav, Adv.
Mr. Rupender Singhmar, Adv.
Mr. Shashank Bajpai, Adv.
UPON hearing the counsel, the Court made the following
O R D E R
Having heard the learned counsel for the parties, we are not inclined to interfere with the impugned judgment. However, we would like to clarify that the petitioner will be entitled to raise all pleas and contentions, including the contention that the pre- Signature Not Verified conditions for invoking jurisdiction under Section 263 of the Digitally signed by BABITA PANDEY Date: 2023.05.06 13:08:09 IST Reason: Income Tax Act, 1961 are not satisfied before the Commissioner of Income Tax. We also clarify that while we have upheld the 2 direction for remand for fresh hearing and decision, we have not made any observations/comments on the merits of the case. Recording the aforesaid, the special leave petition is dismissed.
Accordingly, the interim order is vacated.
Pending application(s), if any, shall stand disposed of.
(BABITA PANDEY) (MALEKAR NAGARAJ)
COURT MASTER (SH) COURT MASTER (NSH)