Supreme Court - Daily Orders
Commnr. Of Income Tax, Bikaner vs Hissaria Brothers, Hanumanmgarh Jn, ... on 29 August, 2016
Bench: A.K. Sikri, Rohinton Fali Nariman
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO(S).5255/2008
COMMISSIONER OF INCOME TAX, BIKANER APPELLANT(S)
VERSUS
HISSARIA BROTHERS, HANUMANMGARH JN, RAJASTHAN RESPONDENT(S)
O R D E R
On perusing the judgment of the High Court, it is found that penalty imposed on the respondent herein was also set aside on the ground that the provisions of Section 271-D and 271-E of the Income Tax Act were invoked after six months of limitation and, therefore, such penalty could not have been imposed. Since the outcome of the judgment of the High Court can be sustained on this aspect alone, it is not even necessary to go into other aspects. Leaving the other questions of law open, the appeal is dismissed. There shall be no order as to costs.
Pending application, if any, stands disposed of.
......................J. [A.K. SIKRI] Signature Not Verified Digitally signed by ASHWANI KUMAR ......................J. Date: 2016.09.19 15:34:13 IST Reason: [ROHINTON FALI NARIMAN] NEW DELHI;
AUGUST 29, 2016.
REVISED
ITEM NO.308 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). 5255/2008 COMMNR. OF INCOME TAX, BIKANER Appellant(s) VERSUS HISSARIA BROTHERS, HANUMANMGARH JN, RAJ. Respondent(s) (with interim relief and office report) Date : 29/08/2016 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. Y. Andhyaru, Sr. Adv.
Mr. Arijit Prasad, Adv.
Ms. Gargi Khanna, Adv.
Ms. Anil Katiyar, Adv.
For Respondent(s) Ms. Geetanjali Mohan,Adv.
UPON hearing the counsel the Court made the following O R D E R The civil appeal is dismissed in terms of the signed order.
(Ashwani Thakur) (Tapan Kr. Chakraborty)
COURT MASTER COURT MASTER
(Signed order is placed on the file) ITEM NO.308 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). 5255/2008 COMMNR. OF INCOME TAX, BIKANER Appellant(s) VERSUS HISSARIA BROTHERS, HANUMANMGARH JN, RAJ. Respondent(s) (with interim relief and office report) Date : 29/08/2016 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. Y. Andhyaru, Sr. Adv.
Mr. Arijit Prasad, Adv.
Ms. Gargi Khanna, Adv.
For Respondent(s) Ms. Geetanjali Mohan,Adv.
UPON hearing the counsel the Court made the following O R D E R The civil appeal is dismissed in terms of the signed order.
(Ashwani Thakur) (Tapan Kr. Chakraborty)
COURT MASTER COURT MASTER
(Signed order is placed on the file)