ITEM NO.4 COURT NO.3 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (Civil) No(s).35733/2012 (From judgement and order dated 31/07/2012 in SCA No.12468/2004 of HIGH COURT OF GUJARAT AT AHMEDABAD) SUN PHARMACEUTICALS INDUS.LTD. Petitioner(s) VERSUS DY.COMMR.OF I.T Respondent(s) (With appln(s) for PERMISSION TO FILE ADDL. DOCUMENTS and prayer for interim relief )) WITH SLP(C) NO. 35734 of 2012 (With appln(s) for PERMISSION TO FILE ADDL. DOCUMENTS and prayer for interim relief )) SLP(C) NO. 36192 of 2012 (With appln(s) for PERMISSION TO FILE ADDL. DOCUMENTS and prayer for interim relief )) Date: 26/11/2013 These Petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE R.M. LODHA HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE KURIAN JOSEPH For Petitioner(s) Mr. S. Ganesh, Sr. Adv. Mr. Jay Savla,Adv. Ms. Renuka Sahu, Adv. For Respondent(s) Mr. K. Radhakrishnan, Sr. Adv. Ms. Madhurima Tatia, Adv. Ms. Purnima Bhat Kak, Adv. Mrs Anil Katiyar,Adv. UPON hearing counsel Court made following ORDER S.L.P. (Civil) No. 35733 of 2012 We have heard Mr. S. Ganesh, learned senior counsel for assessee and Mr. K. Radhakrishnan, learned senior counsel for Revenue. It is admitted position that pursuant to notice issued under Section 148 of Income Tax Act, 1961 (for short, 'Act'), despite objections raised by assessee about its validity, reassessment has already been done. We are informed that assessee has challenged reassessment order in appeal before Commissioner (Appeals) and that appeal is pending. Having regard to above, we clarify that objection of assessee concerning validity of notice under Section 148 of Act if raised in appeal before Commissioner shall be examined by appellate authority in accordance with law uninfluenced by observations made in impugned order. Needless to say that Revenue will be entitled to place before Commissioner (Appeals) all necessary pleas justifying issuance of notice under Section 148 of Act. Both learned senior counsel are agreeable to above position. Special leave petition is disposed of as above. S.L.P. (Civil) No. 35734 of 2012 We have heard Mr. S. Ganesh, learned senior counsel for assessee and Mr. K. Radhakrishnan, learned senior counsel for Revenue. It is admitted position that pursuant to notice issued under Section 148 of Income Tax Act, 1961 (for short, 'Act'), despite objections raised by assessee about their validity, reassessment has already been done. We are informed that assessee has challenged reassessment orders in appeal before Commissioner (Appeals) and that appeals are pending. Having regard to above, we clarify that objections of assessee concerning validity of notice under Section 148 of Act if raised in appeal before Commissioner shall be examined by appellate authority in accordance with law uninfluenced by observations made in impugned order. Needless to say that Revenue will be entitled to place before Commissioner (Appeals) all necessary pleas justifying issuance of notice under Section 148 of Act. Both learned senior counsel are agreeable to above position. Special leave petition is disposed of as above. S.L.P. (Civil) No.36192 of 2012 We have heard Mr. S. Ganesh, learned senior counsel for assessee and Mr. K. Radhakrishnan, learned senior counsel for Revenue. It is admitted position that pursuant to notice issued under Section 148 of Income Tax Act, 1961 (for short, 'Act'), despite objections raised by assessee about their validity, reassessment has already been done. We are informed that assessee has challenged reassessment orders in appeal before Commissioner (Appeals) and that appeals are pending. Having regard to above, we clarify that objections of assessee concerning validity of notice under Section 148 of Act if raised in appeal before Commissioner shall be examined by appellate authority in accordance with law uninfluenced by observations made in impugned order. Needless to say that Revenue will be entitled to place before Commissioner (Appeals) all necessary pleas justifying issuance of notice under Section 148 of Act. Both learned senior counsel are agreeable to above position. Special leave petition is disposed of as above. (Rajesh Dham) (Renu Diwan) Court Master Court Master Sun Pharmaceuticals Indus. Ltd. v. Dy. Commr. of I.T