Supreme Court - Daily Orders
C.I.T-Ii Ahmedabad vs Gujarat Mineral Devt.Corp.Ltd. on 23 February, 2015
Bench: Madan B. Lokur, Uday Umesh Lalit
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.2420 of 2015
(@ Special Leave Petition (C) No. 1566 of 2013)
C.I.T-II AHMEDABAD Appellant(s)
VERSUS
GUJARAT MINERAL DEVT.CORP.LTD. Respondent(s)
O R D E R
Leave granted.
We have heard learned counsel for the parties. The High Court has not considered two questions that were framed by the Revenue viz:
[B] Whether the Appellate Tribunal is right in law and on facts in confirming the order passed by the CIT(A) in deleting the disallowance of sales tax liability of Rs.1,03,67,185/-? [D] Whether the Appellate Tribunal is right in law and on facts in confirming the order passed by the CIT(A) in deleting the disallowance of sales tax liability of Rs.17,33,53,812/-? Under the circumstances, we set aside the order of the High Court to this limited extent and the High Court may consider whether the aforesaid questions of law are substantial questions of law arising in the appeal Signature Not Verified preferred by the Revenue.Digitally signed by
Meenakshi Kohli Date: 2015.02.25 06:41:38 IST Reason: We may mention that learned counsel for the assessee 1 says that the issues have been considered in his favour by this Court and also by the High Court for the previous assessment years. We make no comment on this.
The appeal is disposed of.
…....................J. [Madan B. Lokur] …....................J. [Uday Umesh Lalit] NEW DELHI FEBRUARY 23, 2015 `` 2 ITEM NO.39 COURT NO.10 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). 1566/2013 (Arising out of impugned final judgment and order dated 30/04/2012 in TA No. 1756/2010 passed by the High Court Of Gujarat At Ahmedabad) C.I.T-II AHMEDABAD Petitioner(s) VERSUS GUJARAT MINERAL DEVT.CORP.LTD. Respondent(s) Date : 23/02/2015 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE UDAY UMESH LALIT For Petitioner(s) Mr. Guru Krishnakumar, Sr. Adv.
Mr. D.L. Chidananda, Adv.
Ms. Sadhna Sandhu, Adv.
Mrs. Anil Katiyar,Adv.
For Respondent(s) Mr. Amar Dave, Adv.
Mr. P. S. Sudheer,Adv .
Mr. Rishi Maheshwari, Adv.
Ms. Anne Mathew, Adv.
UPON hearing the counsel the Court made the following O R D E R Leave granted.
The civil appeal is disposed of in terms of the signed order.
(MEENAKSHI KOHLI) (JASWINDER KAUR) COURT MASTER COURT MASTER
[Signed Order is placed on the file] 3