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Commissioner Of Income Tax Exemptions vs M/S International Health Care ... on 6 July, 2018

Bench: R. Banumathi, D.Y. Chandrachud

     ITEM NO.16                              COURT NO.11                 SECTION XV

                                   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). 19528/2018

     (Arising out of impugned final judgment and order dated 18-07-2017
     in DBITA No. 533/2009 passed by the High Court Of Judicature For
     Rajasthan At Jaipur)

     COMMISSIONER OF INCOME TAX EXEMPTIONS                               Petitioner(s)

                                                    VERSUS

     M/S INTERNATIONAL HEALTH CARE EDUCATION AND
     RESERCH INSTITUTE                                                   Respondent(s)

     (FOR ADMISSION and I.R. and IA No.81556/2018-CONDONATION OF DELAY
     IN FILING)

     Date : 06-07-2018 This petition was called on for hearing today.

     CORAM :
                             HON'BLE MRS. JUSTICE R. BANUMATHI
                             HON'BLE DR. JUSTICE D.Y. CHANDRACHUD

     For Petitioner(s)                 Mr. P.S. Narsimha,ASG
                                       Mr. S.K. Singhania,Adv.
                                       Mr. Nikhil Rohatgi,Adv.
                                       Mr. Shashank Khurana,Adv.
                                       Mrs. Anil Katiyar, AOR

     For Respondent(s)

                         UPON hearing the counsel the Court made the following
                                              O R D E R

Mr. P.S. Narsimha, Additional Solicitor General, has drawn our attention to the language of Section 12AA(1)(a) of the Income Tax Act inserted by the Finance (No.2) Act of 1996 w.e.f. 1st April, 1997 which according to him has not been considered by the High Court and the Tribunal.

Issue notice on the special leave petition as well as on the Digitally signed by MADHU BALA Date: 2018.07.06 application for condonation of delay. 17:27:09 IST Reason:

(MAHABIR SINGH) (PARVEEN KUMARI PASRICHA) COURT MASTER BRANCH OFFICER