Supreme Court - Daily Orders
Commissioner Of Income Tax ... vs Jaipur Development Authority on 8 September, 2022
Bench: M.R. Shah, Krishna Murari
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. OF 2022
(@ Special Leave Petition (C) No. 12252/2018)
COMMISSIONER OF INCOME TAX (EXEMPTIONS) APPELLANT
VERSUS
JAIPUR DEVELOPMENT AUTHORITY RESPONDENT
WITH
CIVIL APPEAL NO. OF 2022
(@ Special Leave Petition (C) No. 23739/2018)
O R D E R
Leave granted.
1. Feeling aggrieved and dissatisfied with the impugned judgment and orders dated 06-09-2017 passed by the High Court of Rajasthan, Jaipur Bench in D.B. ITA Nos. 218/2017 and 113/2016 respectively, the Revenue has preferred the present appeals.
2. By the impugned judgment and orders, the High Court has dismissed the appeals preferred by the Revenue by granting the benefit to the respondent/Assessee under Section 10(20) of the Income Tax Act, 1961 (for short, `the IT Act). It is conceded by the learned counsel appearing on behalf of the respondent, that Signature Not Verified respondent/Assessee never claimed the benefit under Digitally signed by SNEHA Date: 2022.09.14 10:14:47 IST Reason: Section 10(20) of the IT Act and according to the contd..
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respondent, it was a case of Sections 11 and 12 of the IT Act.
4. In view of the above, when even respondent/Assessee never claimed the benefit under Section 10(20) of the Income Tax Act, 1961, the High Court is not justified in dismissing the appeals by granting the benefit to the respondent/Assessee under Section 10(20) of the IT Act. Under the circumstances, the impugned judgment and orders passed by the High Court are unsustainable and the matters are to be remanded to the High Court to consider the appeals afresh in accordance with law and on its own merits.
5. In view of the above and for the reasons stated hereinabove, the present appeals succeeds. The impugned judgment and orders passed by the High Court are hereby quashed and set aside. The matters are remanded to High Court to consider the appeals afresh in accordance with law and on its own merits. The aforesaid exercise shall be completed within a period of six months from the date of receipt of copy of the present order.
The Appeals are accordingly allowed to the aforesaid extent. No costs.
……………………………………J. [M.R. SHAH] ……………………………………J. [KRISHNA MURARI] NEW DELHI SEPTEMBER 08, 2022 ITEM NO.6 COURT NO.8 SECTION XV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition for Special Leave to Appeal (C) No. 12252/2018 (Arising out of impugned final judgment and order dated 06-09-2017 in DBITA No. 218/2017 passed by the High Court of Judicature for Rajasthan at Jaipur) COMMISSIONER OF INCOME TAX (EXEMPTIONS) Petitioner(s) VERSUS JAIPUR DEVELOPMENT AUTHORITY Respondent(s) WITH SLP(C) No. 23739/2018 (XV) Date : 08-09-2022 This petition was called on for hearing today. CORAM :
HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MR. JUSTICE KRISHNA MURARI For Petitioner(s) Mr. Zoheb Hussain, Adv.
Ms. Rekha Pandey, Adv.
Mr. Rupesh Kumar,Adv.
Mr. Adit Khorana, Adv.
Mr. Shubhendu Anand, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Siddharth Ranka, Adv.
Mr. A. Karthik, AOR Mr. Arsh Khan, Adv.
UPON hearing the counsel the Court made the following O R D E R Leave granted.
The appeals are allowed in terms of the signed order.
Pending application(s) shall stand disposed of.
(NEETU SACHDEVA) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS ASSISTANT REGISTRAR (signed order is placed on the file)