C.I.T Central-iii v. Surya Herbal Ltd
[Citation -2011-LL-0829-52]

Citation 2011-LL-0829-52
Appellant Name C.I.T Central-iii
Respondent Name Surya Herbal Ltd.
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 29/08/2011
Judgment View Judgment
Bot Summary: For Respondent(s) UPON hearing counsel the Court made the following O R D E R Delay condoned. Liberty is given to the Department to move the High Court pointing out that the Circular dated 9th February,2011, should not be applied ipso facto, particularly, when the matter has a cascading effect. There are cases under the Income ....2/- - 2 - Tax Act, 1961, in which a common principle may be involved in subsequent group of matters or large number of matters. In our view, in such cases if attention of the High Court is drawn, the High Court will not apply the Circular ipso facto. For that purpose, liberty is granted to the Department to move the High Court in two weeks. The special leave petition is, accordingly, disposed of.


ITEM NO.10 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (Civil)....../2011 (CC 13694/2011) (From judgement and order(s) in dated 21/02/2011 in ITA No.379/2011 of HIGH COURT OF DELHI AT N. DELHI) C.I.T CENTRAL-III Petitioner(s) VERSUS SURYA HERBAL LTD. Respondent(s) (With appln(s) for c/delay in filing SLP) Date: 29/08/2011 This Petition was called on for hearing today. CORAM : HON'BLE CHIEF JUSTICE HON'BLE MR. JUSTICE K.S. RADHAKRISHNAN HON'BLE MR. JUSTICE SWATANTER KUMAR For Petitioner(s) Mr. Goolam E. Vahanvati,AG. Mr. Rupesh Kumar,Adv. Mr. Anand Kannan,Adv. Mr. B.V. Balaram Das,Adv. For Respondent(s) UPON hearing counsel Court made following O R D E R Delay condoned. Liberty is given to Department to move High Court pointing out that Circular dated 9th February,2011, should not be applied ipso facto, particularly, when matter has cascading effect. There are cases under Income ....2/- - 2 - Tax Act, 1961, in which common principle may be involved in subsequent group of matters or large number of matters. In our view, in such cases if attention of High Court is drawn, High Court will not apply Circular ipso facto. For that purpose, liberty is granted to Department to move High Court in two weeks. special leave petition is, accordingly, disposed of. [ Alka Dudeja ] [ Madhu Saxena ] A.R.-cum-P.S. Assistant Registrar C.I.T Central-iii v. Surya Herbal Ltd
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