Supreme Court - Daily Orders
Commissioner Of Income Tax Bangalore vs Chandravadana on 22 September, 2017
Bench: A.K. Sikri, Ashok Bhushan
ITEM NO.18 COURT NO.6 SECTION
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..............
Diary No. 24038/2017
(Arising out of impugned final judgment and order dated 06-02-2015
in ITA No. 480/2009 and 27-01-2017 in RP No. 380/2015 passed by the
High Court of Karnataka at Bangalore)
COMMISSIONER OF INCOME TAX, BANGALORE & ANR. Petitioner(s)
VERSUS
CHANDRAVADANA Respondent(s)
(With IA No.87602/2017-CONDONATION OF DELAY IN FILING and IA
No.87604/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Date : 22-09-2017 This petition was called on for hearing today.
CORAM : HON'BLE MR. JUSTICE A.K. SIKRI
HON'BLE MR. JUSTICE ASHOK BHUSHAN
For Petitioner(s) Mr. Maninder Singh, ASG.
Mr. Nalin Kohli, Adv.
Mr. Rupesh Kumar, Adv.
Ms. Vishakha Ahuja, Adv.
Mr. Prabhas Bajaj, Adv.
Mr. Ankit Roy, Adv.
Ms. Anil Katiyar, AOR
For Respondent(s)
UPON hearing the counsel the Court made the following
O R D E R
It is argued by the learned Additional Solicitor General that the High Court has dismissed the appeal of the Revenue simply on the ground that notice issued under Section 158 BD of the Income Tax Act was defective as it Signature Not Verified Digitally signed by NIDHI AHUJA Date: 2017.09.23 should be under 158 BC of the Act. He has referred to the 12:01:01 IST Reason: said notice from where he argues that the notice was issued under Section 158 BC of the Act and even the reply of the 1 Diary No. 24038/2017 assessee shows the same.
We find that Commissioner of Income Tax (Appeals) and Income Tax Appellate Tribunal had quashed the block assessment proceedings on certain other grounds as well which were also challenged in the High Court but the High Court has not gone into those aspects as it dismissed the appeal on the ground that the notice itself was defective.
In these circumstances, issue notice, returnable in six weeks, limited to the question as to whether the matter needs to be remitted back to the High Court to decide the other issues as well.
Notice be also issued in the application for condonation of delay in filing the special leave petition.
(NIDHI AHUJA) (MALA KUMARI SHARMA)
COURT MASTER COURT MASTER
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