Supreme Court - Daily Orders
Principal Commissioner Of Income Tax I vs M/S Goenka Jewellers 401 Panchratna Msb ... on 6 July, 2018
Bench: Rohinton Fali Nariman, Indu Malhotra
1
ITEM NO.34 +63 COURT NO.9 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). 20965/2018
(Arising out of impugned final judgment and order dated 24-08-2017
in DBITA No. 66/2016 passed by the High Court Of Judicature For
Rajasthan At Jaipur)
PRINCIPAL COMMISSIONER OF INCOME TAX I Petitioner(s)
VERSUS
M/S GOENKA JEWELLERS 401 PANCHRATNA MSB KA RASTA JAIPUR
Respondent(s)
(FOR ADMISSION and I.R. and IA No.82768/2018-CONDONATION OF DELAY
IN FILING )
with
Diary No. 22666 of 2018
(IA No. 86250 of 2018-c/delay in filing SLP)
Date : 06-07-2018 These petitions were called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN
HON'BLE MS. JUSTICE INDU MALHOTRA
For Petitioner(s) Mr. Maninder Singh, ASG,
Mr. Rupesh Kumar, Adv.
Ms. Liz Mathew, Adv.
Mrs. Anil Katiyar, AOR
For Respondent(s)
UPON hearing the counsel the Court made the following
Signature Not Verified
O R D E R
Digitally signed by SHASHI SAREEN Date: 2018.07.07 10:51:27 IST Reason: Heard learned counsel for the petitioner.
Delay condoned.
We do not find any merit in these petitions. The Special 2 Leave Petitions are, accordingly, dismissed. However, the question of law as to Section 10 AA of the Income-Tax Act not referring to trading but only manufacture as a service is left open.
Pending applications, if any, shall stand disposed of.
(SHASHI SAREEN) (SAROJ KUMARI GAUR) AR CUM PS BRANCH OFFICER