Supreme Court - Daily Orders
Pr. Commissioner Of Income Tax vs Maruti Suzuki India Limited on 4 February, 2019
Bench: D.Y. Chandrachud, Hemant Gupta
1
ITEM NO.21 COURT NO.9 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).42732/2018
(Arising out of impugned final judgment and order dated 09-01-2018
in ITA No. 18/2018 passed by the High Court of Delhi at New Delhi)
PR. COMMISSIONER OF INCOME TAX Petitioner(s)
VERSUS
MARUTI SUZUKI INDIA LIMITED Respondent(s)
(WITH I.R. and IA No.180739/2018-CONDONATION OF DELAY IN FILING )
Date : 04-02-2019 This petition was called on for hearing today.
CORAM :
HON'BLE DR. JUSTICE D.Y. CHANDRACHUD
HON'BLE MR. JUSTICE HEMANT GUPTA
For Petitioner(s) Mr. Zoheb Hossain, Adv.
Mr. Arijit Prasad, Adv.
Mr. Manish Pushkarna, Adv.
Mrs. Anil Katiyar, AOR
For Respondent(s) Mr. Ajay Vohra, Sr. Adv.
Ms. Kavita Jha, AOR
Mr. Vaibhav Kulkarni, Adv.
UPON hearing the counsel the Court made the following
O R D E R
Delay condoned.
Learned counsel appearing on behalf of the Revenue has fairly drawn our attention to the order dated 16 July 2018 passed by this Court in Special Leave Petition (Civil) Diary No.14106 of 2018, by which the Special Signature Not Verified Leave Petition filed by the Revenue was dismissed in view Digitally signed by SANJAY KUMAR Date: 2019.02.05 17:18:50 IST Reason: of the order dated 2 November 2017 passed by this Court 2 in C.I.T., New Delhi Vs. M/s. Spice Enfotainment Ltd.1. In order to advance his submissions, learned counsel has, however, adverted to the judgment of the Delhi High Court in Sky Light Hospitality LLP Vs. Assistant Commissioner of Income Tax2. The Special Leave Petition against the judgment of the Delhi High Court [Sky Light Hospitality LLP Vs. Assistant Commissioner of Income Tax, SLP(C) No.7409/2018] was dismissed on 6 April 2018 by a two-Judge Bench of this Court with the following order:
“In the peculiar facts of this case, we are convinced that wrong name given in the notice was merely a clerical error which could be corrected under Section 292B of the Income Tax Act. The special leave petition is dismissed.” In the present case, it has been submitted that, as a matter of fact, the draft assessment order and the final assessment order make a clear reference to the fact that M/s. Suzuki Powertrain India Ltd. amalgamated with M/s. Maruti Suzuki India Ltd. Moreover, it has been urged that there was no prejudice to the assessee since it was evident to it at all times that the assessment which was carried out was with respect to the erstwhile business of M/s. Suzuki Powertrain India Ltd., which has been amalgamated with the successor company. 1 (Civil Appeal No.285 of 2014)
2 (2018) 405 ITR 296 (Delhi) 3 In view of the above submissions, we direct that notice shall issue.
Ms. Kavita Jha, learned counsel accepts notice on behalf of the sole respondent.
Counter affidavit be filed within four weeks from today.
Rejoinder affidavit be filed within two weeks thereafter.
List thereafter.
(SANJAY KUMAR-I) (SAROJ KUMARI GAUR)
AR-CUM-PS COURT MASTER