Commissioner of Income-tax-6, Mumbai v. M/s. Associated Film Industries (P) Ltd
[Citation -2013-LL-1118-19]

Citation 2013-LL-1118-19
Appellant Name Commissioner of Income-tax-6, Mumbai
Respondent Name M/s. Associated Film Industries (P) Ltd.
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 18/11/2013
Judgment View Judgment
Keyword Tags condonation of delay
Bot Summary: This appeal is directed against the judgment and order passed by the High Court of Judicature at Bombay in Income Tax Appeal No.3544 of 2010, dated 20.07.2011. This Court, while entertaining the Special Leave Petition, by its order dated 30.03.2012 has passed the following order: Issue notice as to why the matter should not be remitted to the High Court for non-consideration of Explanation 1 to the Section. Issue notice on the application for condonation of delay also. In our opinion, the aforesaid observations made by this Court requires to be followed by us. While allowing this appeal, we set aside the judgment and order passed by the High Court. We now request the High Court to dispose of the appeal filed before it by the Revenue, keeping in view the explanation appended to Section 115 JB of the Income Tax Act. UPON hearing counsel the Court made the following ORDER Delay condoned.


IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.10451 OF 2013 (SPECIAL LEAVE PETITION(C.)NO.11462 OF 2012) COMMISSIONER OF INCOME TAX-6, MUMBAI ...APPELLANT(S) VERSUS M/S. ASSOCIATED FILM INDUSTRIES (P) LTD. ...RESPONDENT(S) ORDER 1. Delay condoned. 2. Leave granted. 3. This appeal is directed against judgment and order passed by High Court of Judicature at Bombay in Income Tax Appeal No.3544 of 2010, dated 20.07.2011. 4. This Court, while entertaining Special Leave Petition, by its order dated 30.03.2012 has passed following order: "Issue notice as to why matter should not be remitted to High Court for non-consideration of Explanation 1 to Section. Issue notice on application for condonation of delay also." 5. We have heard learned counsel for parties to lis. 6. In our opinion, aforesaid observations made by this Court requires to be followed by us. Therefore, while allowing this appeal, we set aside judgment and order passed by High Court. We now request High Court to dispose of appeal filed before it by Revenue, keeping in view explanation appended to Section 115 JB of Income Tax Act. 7. We make it clear that we have not expressed any opinion on merits or demerits of case pleaded by both parties. Ordered accordingly. .......................J. (H.L. DATTU) .......................J. (MADAN B. LOKUR) NEW DELHI; NOVEMBER 18, 2013 ITEM NO.48 COURT NO.4 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (Civil) No(s).11462/2012 COMMISSIONER OF I.T.-6, MUMBAI Petitioner(s) VERSUS M/S.ASSOCIATED FILM INDUSTRIES (P) LTD. Respondent(s) (With appln.(s) for c/delay in filing SLP and office report ) Date: 18/11/2013 This Petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE H.L. DATTU HON'BLE MR. JUSTICE MADAN B. LOKUR For Petitioner(s) Mr.Gaurab Banerjee, ASG Ms.Shipra Ghose, Adv. Mr.T.M.SIngh, Adv. for Mrs. Anil Katiyar,Adv. For Respondent(s) Mr.K.Gopal, Adv. Mr.Salil Kapoor, Adv. Ms.Hardeep Kaur, Adv. Mr.Vikas Jain, Adv. For Mr Kamal Mohan Gupta,Adv. UPON hearing counsel Court made following ORDER Delay condoned. Leave granted. Appeal is allowed, in terms of signed order. (G.V.Ramana) (Vinod Kulvi) Court Master Asstt.Registrar (signed order is placed on file) Commissioner of Income-tax-6, Mumbai v. M/s. Associated Film Industries (P) Ltd
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