Supreme Court - Daily Orders
M/S Binani Industries Ltd. vs Commissioner Of Income Tax, Central-I, ... on 23 March, 2015
Bench: Madan B. Lokur, Adarsh Kumar Goel
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
Civil Appeal No.3110 of 2015
(Arising out of SLP(C) No.17075 of 2014)
M/s. Binani Industries Ltd. Appellant(s)
VERSUS
Commissioner of Income Tax,
Central – I, KOL. Respondent(s)
O R D E R
Leave granted.
We have heard learned counsel for the parties. While setting aside the order of the Income Tax Appellate Tribunal in an appeal filed under Section 260A of the Income Tax Act, the High Court did not frame any substantial question of law.
Under the circumstances, we are of the opinion that the High Court has not followed the correct procedure. Accordingly, we set aside the order passed by the High Court and remand the matter back to the High Court for deciding if any substantial question of law arises and, if so, framing the substantial question of law and then disposing of the appeal.
Signature Not Verified Digitally signed by Sanjay Kumar Date: 2015.03.27 12:45:08 IST Reason: -: 2 :- The appeal is disposed of.
.............................J. (MADAN B. LOKUR) .............................J. (ADARSH KUMAR GOEL) NEW DELHI MARCH 23, 2015 ITEM NO.58 COURT NO.9 SECTION IIIA 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).17075/2014 (Arising out of impugned final judgment and order dated 03/03/2014 in ITA No. 174/2013 passed by the High Court of Calcutta) M/S BINANI INDUSTRIES LTD. Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX, CENTRAL-I, KOL. Respondent(s) (With interim relief and office report) Date : 23/03/2015 This petition was called on for hearing today. CORAM :
HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE ADARSH KUMAR GOEL For Petitioner(s) Mr. J.B. Mistry, Sr. Adv.
Mr. Madhur Agarwal, Adv. Mr. Kunal A. Cheema, Adv. Mr. Amol B. Karande, AOR For Respondent(s) Mr. P.S. Narsimha, ASG Mr. Sridhar Potaraju, Adv. Mr. P.K. Mullick, Adv.
Mrs. Anil Katiyar, AOR UPON hearing the counsel the Court made the following O R D E R Leave granted.
The appeal is disposed of in terms of the signed order.
(SANJAY KUMAR-I) (JASWINDER KAUR)
COURT MASTER COURT MASTER
(Signed order is placed on the file)