Supreme Court - Daily Orders
Ritesh Kumar Boyed vs Commissioner Of Income Tax Kolkata Xiv on 23 March, 2015
Bench: Dipak Misra, Prafulla C. Pant
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.3113 OF 2015
(Airising out of SLP (C) No.33729 of 2014)
Ritesh Kumar Boyed … Appellant
VERSUS
Commissioner of Income Tax Kolkata Xiv … Respondents
O R D E R
Leave granted.
It is submitted by Mr. Shiv Shankar Banerjee, learned counsel for the appellant that the High Court has reversed the decision of Income Tax Appellate Tribunal, Kolkata in ITAT No.187 of 2013 whereby it had allowed the appeal preferred by the assessee against the judgment and order passed by the Commissioner of Income Tax who, in exercise of its power under Section 263 of the Income Tax Act, 1961, has overturned the view expressed by the Assessing Officer.
It is submitted by the learned counsel for the appellant that it was absolutely necessary on the part of the High Court to frame substantial questions of law and thereafter proceed with the matter.
Signature Not Verified
On a careful scrutiny of the order, we find that no Digitally signed by substantial question of law was framed. Gulshan Kumar Arora Date: 2015.03.26 15:44:50 IST When the judgment and Reason:
order passed by the tribunal was reversed, we are disposed to think, it was incumbent on the part of the High Court to frame 2 substantial questions of law and thereafter proceed with the matter. That having not been done, we set aside the judgment and order passed by the High Court and remit the matter to the High Court to proceed in accordance with law. In the result, the appeal is allowed and the judgment and order passed by the High Court are set aside and the matter is remitted to the High Court for appropriate decision in accordance with law.
................,J.
(Dipak Misra) ................,J.
(Prafulla C. Pant) New Delhi;
March 23, 2015.
ITEM NO.64 COURT NO.5 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) No(s). 33729/2014
(Arising out of impugned final judgment and order dated 04/04/2014 in ITAT No. 187/2013 passed by the High Court of Calcutta) RITESH KUMAR BOYED Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX KOLKATA XIV Respondent(s) (with interim relief and office report) Date : 23/03/2015 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE DIPAK MISRA HON'BLE MR. JUSTICE PRAFULLA C. PANT For Petitioner(s) Mr. Shiv Shankar Banerjee, Adv.
Mr. Vipin Kumar Jai, Adv.
Mr. Vipin Kumar Jai, Adv.
For Respondent(s) Mr. P.S. Narsimha, Adv.
Mr. K.L. Janjani, Adv.
Mr. Kavin Gulati, Adv.
Mr. T.N. Razdaan, Adv.
Mrs. Anil Katiyar,Adv.
UPON hearing the counsel the Court made the following O R D E R Leave granted.
The appeal is allowed in terms of the signed order.
(Gulshan Kumar Arora) (H.S. Parasher)
Court Master Court Master
(Signed order is placed on the file)