Bombay High Court
Commissioner Of Income Tax ... vs Authority For Advance Ruling (Income ... on 24 January, 2019
Author: M.S.Sanklecha
Bench: M.S.Sanklecha
S.R.JOSHI nmw-357-2018
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.357 OF 2018
IN
WRIT PETITION NO.1006 OF 2017
Mahindra-BT Investment Company
(Mauritius) Limited .. Applicant.
In the matter between
Commissioner of Income Tax
(International Taxation)-3 .. Appellant/Petitioner.
v/s.
Authority for Advance Ruling
(Income Tax) & Another .. Respondents.
Mr. Porus Kaka, Sr. Advocate with Mr. Manish Kanth and Shabnam
Shaikh i/b. Khaitan & Co., for the Applicant.
Mr. P. C. Chhotarary, for the Respondents.
CORAM: A.K.KURESHI &
M.S.SANKLECHA,JJ.
DATE : 24th JANUARY, 2019.
P.C:-
This Notice of Motion has been taken out by the Respondents for early hearing of the Petition filed by Revenue. The Petition challenges the order dated 8th August, 2016 passed by the Authority for Advance Ruling (AAR).
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S.R.JOSHI nmw-357-2018
2 On 19th July, 2016 while admitting the Petition, we had
expedited the hearing of the Petition and granted liberty to the parties to apply for a fixed date. This, in view of the decision of the Hon'ble Apex Court in in Columbia Sportswear Co., v/s. DIT 346 ITR 161, wherein it has opined that challenge to an order passed by the AAR, should be decided as expeditiously as possible.
3 Consequent to the above, this Notice of Motion now seeks an early date. Taking into account the issues involved and the directions/ observations of the Supreme Court in Columbia Sportswear Co. (supra), we allow the Notice of Motion. The Petition to be placed on the final hearing board from the week commencing on 11th February, 2019.
4 Notice of Motion is disposed of in terms of prayer clause (a).
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