Supreme Court - Daily Orders
Commissioner Of Income Tax vs M/S. Shiv Agrevo Ltd. on 9 May, 2018
Bench: Adarsh Kumar Goel, Indu Malhotra
ITEM NO.10 COURT NO.10 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). 14397/2018
(Arising out of impugned final judgment and order dated 01-08-2017
in DBITA No. 348/2011 passed by the High Court Of Judicature For
Rajasthan At Jaipur)
COMMISSIONER OF INCOME TAX, KOTA Petitioner(s)
VERSUS
M/S. SHIV AGREVO LTD. Respondent(s)
(FOR ADMISSION and I.R. and IA No.61495/2018-CONDONATION OF DELAY
IN FILING)
Date : 09-05-2018 This petition was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE ADARSH KUMAR GOEL
HON'BLE MS. JUSTICE INDU MALHOTRA
For Petitioner(s) Mr. P.K. Mullick,Adv.
Mr. Balendu Shekhar,Adv.
Ms. Kirti Dua,Adv.
Mrs. Anil Katiyar, AOR
For Respondent(s)
UPON hearing the counsel the Court made the following
O R D E R
List the matter after re-opening to enable the learned counsel for the petitioner to show that in the first year in question the commencement of production was in the year 1997 when the income was less than 60 lakhs not in 1998 when three crores was the limit for claiming benefit of Section 80-IB of the Income Tax Act as SSI unit. (MADHU BALA) Signature Not Verified (PARVEEN KUMARI PASRICHA) COURT MASTER (SH) Digitally signed by MADHU BALA Date: 2018.05.09 BRANCH OFFICER 17:06:44 IST Reason: