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THE STATE OF MAHARASHTRA COMMISSIONER OF INCOME TAX-25 COMMISSIONER v. M/S VANDANA ENTERPRISES DIRECTOR

Supreme Court of India | Diary 10120/2017

Status

ROP - of Main Case

Decided On

13-04-2018

Bench

HON'BLE MR. JUSTICE A.K. SIKRI and HON'BLE MR. JUSTICE ASHOK BHUSHAN

Petitioner

THE STATE OF MAHARASHTRA COMMISSIONER OF INCOME TAX-25 COMMISSIONER

Respondent

M/S VANDANA ENTERPRISES DIRECTOR

Primary Holding

When a High Court dismisses an appeal by following a prior order for earlier assessment years without independently considering new questions of law raised in the current appeal, the matter may be remanded for review on those unconsidered questions.

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Full Judgment Text

ITEM NO.6 COURT NO.6 SECTION IX 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. 10120/2017 (Arising out of impugned final judgment and order dated 01-10-2016 in ITA No. 715/2014 passed by the High Court of Judicature at Bombay) COMMISSIONER OF INCOME TAX-25 Petitioner(s) VERSUS M/S VANDANA ENTERPRISES Respondent(s) (With IA No.41166/2017-CONDONATION OF DELAY IN FILING) WITH Diary No(s). 9015/2018 (IX) (With IA No.37683/2018-CONDONATION OF DELAY IN FILING) Diary No(s). 8818/2018 (IX) (With IA No.37369/2018-CONDONATION OF DELAY IN FILING) Date : 13-04-2018 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr. Arijit Prasad, Adv. Ms. Rekha Pandey, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay in filing the present petitions is condoned. Mr. Arijit Prasad, learned counsel appearing for the petitioner, submits that in the memo of appeal filed by the Revenue before the High Court, two questions were raised. 1

SLP (C)Diary No. 10120/2017 etc. The High Court has dismissed the appeal by following its order in respect of the same assessee for earlier assessment years and in the process, it has not considered question No. 2 which was not involved in the earlier appeal. In view thereof, we permit the petitioner to approach the High Court by way of review petition. If the review petition is filed within 30 days, it will be decided on merits and shall not be dismissed on limitation. In case the order is against the petitioner, the petitioner shall be entitled to challenge not only the order passed in the review petition but also the impugned order. The special leave petitions stand disposed of. (NIDHI AHUJA) (ANITA RANI AHUJA) COURT MASTER COURT MASTER 2

ITEM NO.11 COURT NO.6 SECTION IX 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). 9015/2018 (Arising out of impugned final judgment and order dated 21-08-2017 in ITA No. 464/2015 passed by the High Court of Judicature at Bombay) COMMISSIONER OF INCOME TAX 3 Petitioner(s) VERSUS SUBHASH F. BAFNA Respondent(s) (FOR ADMISSION and I.R. and IA No.37683/2018-CONDONATION OF DELAY IN FILING) WITH Diary No(s).8818/2018 (IX) (FOR ADMISSION and I.R. and IA No.37369/2018-CONDONATION OF DELAY IN FILING) Date : 26-03-2018 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr.P.S.Narsimha, ASG Mr.Rupesh Kumar, Adv. Mr.S.K.Singhania, Adv. Mrs.Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R As requested, list the matters after two weeks. (Ashok Raj Singh) (Mala Kumari Sharma) Court Master Court Master

ITEM NO.12 COURT NO.6 SECTION IX 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). 10120/2017 (Arising out of impugned final judgment and order dated 01-10-2016 in ITA No. 715/2014 passed by the High Court of Judicature at Bombay) COMMISSIONER OF INCOME TAX-25 Petitioner(s) VERSUS M/S VANDANA ENTERPRISES Respondent(s) Date : 26-03-2018 This matter was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr.P.S.Narsimha, ASG Mr.Arijit Prasad, Adv. Ms.Rakha Pandey, 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 two weeks along with SLP (C) Diary No.9015/2018 and other connected matters. (Ashok Raj Singh) (Mala Kumari Sharma) Court Master Court Master

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