Supreme Court - Daily Orders
Commissioner Of Income Tax Ii vs M/ S Larsen And Tourbo Ltd. on 1 December, 2014
Bench: Dipak Misra, Uday Umesh Lalit
SLP CC 19191/14
1
ITEM NO.23 COURT NO.6 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)......CC 19191/2014
(Arising out of impugned final judgment and order dated 10/07/2014
in ITA No. 425/2012 passed by the High Court of Bombay)
COMMISSIONER OF INCOME TAX II Petitioner(s)
VERSUS
M/ S LARSEN AND TOURBO LTD. Respondent(s)
(With appln. (s) for c/delay in filing SLP)
Date : 01/12/2014 This petition was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE DIPAK MISRA
HON'BLE MR. JUSTICE UDAY UMESH LALIT
For Petitioner(s) Mr. Mukul Rohatgi, A.G.
Ms. Aparajit Singh, Adv.
Ms. Rajni Ohri, Adv.
Mrs. Anil Katiyar, AOR
For Respondent(s)
UPON hearing the counsel the Court made the following
O R D E R
Delay condoned.
Heard Mr. Mukul Rohatgi, learned Attorney General for Union of India. It is submitted by him that the High Court in law could have set aside the order imposing penalty, but there should not have been imposition of costs. In our Signature Not Verified Digitally signed by Chetan Kumar considered opinion, the submission advanced by the learned Date: 2014.12.01 17:10:47 IST Reason: Attorney General is justified and, accordingly, the cost imposed in paragraph 7 and the other directions contained in paragraphs 7 and 8 of the impugned order are set aside.
SLP CC 19191/14 2We have not issued notice to the assessee as the assessee would not have any concern with this, for we have not interfered with the quashing of the order imposing penalty.
With the aforesaid modification in the order of the High Court, the special leave petition stands disposed of.
(Chetan Kumar) (H.S. Parasher)
Court Master Court Master