Supreme Court - Daily Orders
Southern Sea Foods Ld.(Not Known As Ssf) vs Jt.Commr.Of Income Tax,Chennai on 15 February, 2016
Bench: Ranjan Gogoi, Prafulla C. Pant
ITEM NO.41 COURT NO.7 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). 18408/2007
(ARISING OUT OF IMPUGNED FINAL JUDGMENT AND ORDER DATED 03/01/2006
IN TC NO. 37/2003 PASSED BY THE HIGH COURT OF MADRAS)
SOUTHERN SEA FOODS LD.(NOW KNOWN AS SSF) PETITIONER(S)
VERSUS
JT.COMMR.OF INCOME TAX,CHENNAI RESPONDENT(S)
(WITH INTERIM RELIEF AND OFFICE REPORT)
(FOR FINAL DISPOSAL)
Date : 15/02/2016 This petition was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE RANJAN GOGOI
HON'BLE MR. JUSTICE PRAFULLA C. PANT
For Petitioner(s) Mr. Mayank Kshirsagar, Adv.
Mr. Arvind Minocha, Adv.
For Respondent(s) Mr. N.K. Kaul, ASG
Mr. D.L. Chidananda, Adv.
Mr. Bhuwan Mishra, Adv.
Ms. Hansa Kaul, Adv.
Ms. Anil Katiyar, Adv.
Mr. B. V. Balaram Das, 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. All consequential reliefs be granted to the appellant.
[VINOD LAKHINA] [ASHA SONI] COURT MASTER COURT MASTER Signature Not Verified Digitally signed by Vinod Lakhina Date: 2016.02.16 17:22:04 IST Reason: [SIGNED ORDER IS PLACED ON THE FILE] IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.1397 OF 2016 [Arising out of Special Leave Petition (Civil) No.18408/2007] SOUTHERN SEA FOODS LTD.
(NOW KNOWN AS SSF) ...APPELLANT VERSUS JT.COMMR.OF INCOME TAX,CHENNAI ...RESPONDENT ORDER
1. Leave granted.
2. In view of the decision rendered by this Court in Commissioner of Income Tax, Thiruvananthapuram Vs. Baby Marine Exports, Kollam [2007 (4) SCC 555] which has been followed subsequently in Commissioner of Income Tax, Karnal Versus Dalbir Singh [Civil Appeal No.6430 of 2012 and other connected matters, decided on 12th September, 2012], we allow this appeal and set aside the order of the High Court. All consequential reliefs be granted to the appellant.
....................,J.
(RANJAN GOGOI) ...................,J. (PRAFULLA C. PANT) NEW DELHI FEBRUARY 15, 2016