Supreme Court - Daily Orders
Commissioner Of Income Tax Ltu vs Nuclear Power Corporation Of India Ltd on 18 April, 2022
Bench: Sanjiv Khanna, Bela M. Trivedi
SLP(C) No(s). 5745/2022
ITEM NO.7 COURT NO.16 SECTION IX
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). 5745/2022
(Arising out of impugned final judgment and order dated 30-09-2021
in ITA No. 1356/2017 passed by the High Court of Judicature at
Bombay)
COMMISSIONER OF INCOME TAX LTU Petitioner(s)
VERSUS
NUCLEAR POWER CORPORATION OF INDIA LTD Respondent(s)
(FOR ADMISSION and I.R. )
Date : 18-04-2022 This petition was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE SANJIV KHANNA
HON'BLE MS. JUSTICE BELA M. TRIVEDI
For Petitioner(s) Mr. N.Venkataraman, ASG
Ms. Reena Pandey, Adv
Ms. Nisha Bagchi, Adv
Mr. P.V.Yogeswaran, Adv
Mr. Raj Bahadur Yadav, AOR
For Respondent(s)
UPON hearing the counsel the Court made the following
O R D E R
We have some reservations on the observation made in the impugned judgment that the Commissioner, while exercising the power of revision under Section 263 of the Income Tax Act, 1961, cannot examine an issue on merits. Signature Not VerifiedHowever, we are not inclined to issue notice as we find Digitally signed by SONIA BHASIN Date: 2022.04.19 17:15:04 IST Reason: that on merits, the order passed by the Commissioner under Section 263 of the Income Tax Act, 1961 is not 1 SLP(C) No(s). 5745/2022 sustainable.
Recording the aforesaid, the petition for special leave to appeal is dismissed.
Pending application(s), if any, shall stand disposed of.
(SONIA BHASIN) (DIPTI KHURANA)
COURT MASTER (SH) COURT MASTER (NSH)
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