Supreme Court - Daily Orders
The Deputy/Assistant Commissioner Of ... vs M/S Financial Software And Systems ... on 22 July, 2022
Bench: M.R. Shah, B.V. Nagarathna
ITEM NO.23 COURT NO.11 SECTION XII
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Petition for Special Leave to Appeal (C) No. 11574/2022
(Arising out of impugned final judgment and order dated 23-08-2021
in WA No. 2059/2021 passed by the High Court of Judicature at
Madras)
THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX Petitioner(s)
VERSUS
M/S FINANCIAL SOFTWARE AND SYSTEMS PRIVATE LTD. Respondent(s)
(FOR ADMISSION and I.R. )
Date : 22-07-2022 This petition was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE M.R. SHAH
HON'BLE MRS. JUSTICE B.V. NAGARATHNA
For Petitioner(s) Mr. Balbir Singh, ASG
Mr. Divyanshi, Adv
Ms. Meera Kaur Patel Adv
Mr. Amit Sharma B, Adv
Mr. Raj Bahadur Yadav, AOR
For Respondent(s)
UPON hearing the counsel the Court made the following
O R D E R
The re-opening of the assessment has been set aside by the High Court by specifically observing that the re- assessment proceedings were on change of opinion and after taking into consideration the fact that at the time of original assessment under Section 143 of the Income-tax Act, 1961, specific queries were raised which were answered by the Assessee and, therefore, thereafter it was not open for the Signature Not Verified Digitally signed by R Natarajan Date: 2022.07.26 Revenue to re-open the assessment proceedings on the 14:46:22 IST Reason: same ground and thereafter when the re-assessment proceedings Contd..
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have been set aside, it cannot be said that the High Court has committed any error. The Special Leave Petition stands dismissed.
Pending application(s) shall stand disposed of.
(NEETU SACHDEVA) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS ASSISTANT REGISTRAR