M/s Rachana Exports v. C.I.T.-I
[Citation -2013-LL-0726-149]

Citation 2013-LL-0726-149
Appellant Name M/s Rachana Exports
Respondent Name C.I.T.-I
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 26/07/2013
Judgment View Judgment
Keyword Tags condonation of delay
Bot Summary: The High Court has passed the impugned order following the judgment of the Bombay High Court in C.I.T. Vs. Kalpataru Colours Chemicals 328 ITR 451. The said judgment of the Bombay High Court has been reversed by this Court in Topman Exports Vs. Commissioner of Income Tax 3 SCC 593. We set aside the impugned order passed by the High Court and remand this matter to the High Court for fresh consideration of the appeal in accordance with the judgment of this Court in Topman Exports. 7759 OF 2012 M/S RACHANA EXPORTS Appellant VERSUS C.I.T.-I Respondent(s) for condonation of delay in filing appeal. Office report) Date: 26/07/2013 This Appeal was called on for hearing today. UPON hearing counsel the Court made the following ORDER Delay condoned. The appeal is disposed of in terms of the signed order.


IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(s). 7759 OF 2012 M/S RACHANA EXPORTS Appellant(s) VERSUS C.I.T.-I Respondent(s) ORDER We have heard learned counsel for parties. Delay condoned. High Court has passed impugned order following judgment of Bombay High Court in C.I.T. Vs. Kalpataru Colours & Chemicals (2010) 328 ITR 451 (Bom). said judgment of Bombay High Court has been reversed by this Court in Topman Exports Vs. Commissioner of Income Tax (2012) 3 SCC 593. We, therefore, set aside impugned order passed by High Court and remand this matter to High Court for fresh consideration of appeal in accordance with judgment of this Court in Topman Exports (Supra). appeal stands disposed of accordingly. .............................J. (A.K. PATNAIK) .............................J. (JAGDISH SINGH KHEHAR) NEW DELHI, JULY 26, 2013 ITEM NO.45 COURT NO.6 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS CIVIL APPEAL NO(s). 7759 OF 2012 M/S RACHANA EXPORTS Appellant (s) VERSUS C.I.T.-I Respondent(s) (With appln(s) for condonation of delay in filing appeal. and office report) Date: 26/07/2013 This Appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. PATNAIK HON'BLE MR. JUSTICE JAGDISH SINGH KHEHAR For Appellant(s) Mr. D.N. Ray, Adv. Mr. Lokesh K. Choudhary, Adv. Mrs. Sumita Ray, Adv. For Respondent(s) Mr. Arijit Prasad, Adv. Ms. Reena Singh, Adv. Ms. Tanushree Sinha, Adv. Mrs Anil Katiyar, Adv. UPON hearing counsel Court made following ORDER Delay condoned. appeal is disposed of in terms of signed order. | (G. SUDHAKARA RAO) | |(SHARDA KAPOOR) | |COURT MASTER | |COURT MASTER | (SIGNED ORDER IS PLACED ON FILE) M/s Rachana Exports v. C.I.T.-I
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