Trident Ltd. v. Union of India & Ors - 2014-LL-0117-151

Citation	2014-LL-0117-151
Appellant Name	Trident Ltd.
Respondent Name	Union of India & Ors.
Court	SUPREME COURT
Relevant Act	Income-tax
Date of Order	17/01/2014
Judgment	View Judgment
Keyword Tags	reassessment order
Bot Summary:	UPON hearing counsel the Court made the following ORDER We are informed by Mr. K. Radhakrishnan, learned senior counsel for the Revenue that pursuant to the notice issued to the petitioner under Section 147 of the Income Tax Act,1961, the reassessment order has already been passed on 30.5.2013 which is the subject matter of challenge in appeal at the instance of the petitioner. In view of the above, we are satisfied that merits of diverse contentions need not be examined in the special leave petition and interest of justice shall be sub-served if the appellate authority examines the legality and validity of reassessment order including the petitioner's objection to the issuance of re-assessment notice itself uninfluenced by the impugned order.

ITEM NO.62 COURT NO.2 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (Civil) No(s).16588/2013 (From judgement and order dated 02/04/2013 in CWP No.22119/2011 of HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH) TRIDENT LTD. Petitioner(s) VERSUS UNION OF INDIA & ORS. Respondent(s) (With prayer for interim relief and office report ) Date: 17/01/2014 This Petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE R.M. LODHA HON'BLE MR. JUSTICE SHIVA KIRTI SINGH For Petitioner(s) Mr. S. Ganesh, Sr. Adv. Mr. Siddharth Mittal, Adv. Mr. S.K. Sabharwal,Adv. For Respondent(s) Mr. K. Radhakrishnan, Sr. Adv. Ms. Sadhana Sandhu,Adv. Ms. Shalini Kumar, Adv. for Ms. Anil Katiyar, Adv. UPON hearing counsel Court made following ORDER We are informed by Mr. K. Radhakrishnan, learned senior counsel for Revenue that pursuant to notice issued to petitioner under Section 147 of Income Tax Act,1961, reassessment order has already been passed on 30.5.2013 which is subject matter of challenge in appeal at instance of petitioner. In view of above, we are satisfied that merits of diverse contentions need not be examined in special leave petition and interest of justice shall be sub-served if appellate authority examines legality and validity of reassessment order including petitioner's objection to issuance of re-assessment notice itself uninfluenced by impugned order. We order accordingly. Special leave petition is disposed of as above. (Pardeep Kumar) (Renu Diwan) Court Master Court Master Trident Ltd. v. Union of India & Or

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