Supreme Court - Daily Orders
M/S Sahara Credit Cooperative Society ... vs Dy. Commissioner Of Income Tax / Acit 3 on 16 September, 2022
Bench: Hrishikesh Roy, M.M. Sundresh
1
ITEM NO.27 COURT NO.6 SECTION XI
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). 15818/2022
(Arising out of impugned final judgment and order dated 20-04-2022
in WT No. 53/2022 passed by the High Court Of Judicature At
Allahabad, Lucknow Bench)
M/S SAHARA CREDIT COOPERATIVE SOCIETY LTD. Petitioner(s)
VERSUS
DY. COMMISSIONER OF INCOME TAX / ACIT 3 & ANR. Respondent(s)
(IA No. 119807/2022 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
Date : 16-09-2022 These matters were called on for hearing today.
CORAM : HON'BLE MR. JUSTICE HRISHIKESH ROY
HON'BLE MR. JUSTICE M.M. SUNDRESH
For Petitioner(s) Mr. Percy Pariwala, Sr. Adv.
Mr. Satyen Sethi, Adv.
Ms. Sujata Kurdukar, AOR
Mr. Aadhar Natiyal, Adv.
Mr. Sunil S., Adv.
Mr. Sanjeeva Kumar Gupta, Adv.
Mr. A.T. Panda, Adv.
Mr. Chetan Shandilya, Adv.
Mr. Pamarty Venkataramana, Adv.
For Respondent(s)
UPON hearing the counsel the Court made the following
O R D E R
Mr. Percy Pariwala, learned senior counsel appearing on behalf of the petitioner brings to our notice the first assessment order which indicates that the related documents were available in the Signature Not Verified first assessment proceedings. The learned senior counsel Digitally signed by JAGDISH KUMAR Date: 2022.09.17 13:49:03 IST Reason: accordingly questions the exercise of jurisdiction under Section 148 of the Income tax Act, where the authorities have decided to go 2 for re-assessment on the ground that the income has escaped assessment.
In view of above, let notice be issued.
Issue notice.
(JAGDISH KUMAR) (RENU KAPOOR) COURT MASTER (SH) ASSISTANT REGISTRAR