Fateh Chand Charitable Trust v. Commissioner of Income-tax
[Citation -2014-LL-0404-125]
| Citation | 2014-LL-0404-125 |
|---|---|
| Appellant Name | Fateh Chand Charitable Trust |
| Respondent Name | Commissioner of Income-tax |
| Court | SUPREME COURT |
| Relevant Act | Income-tax |
| Date of Order | 04/04/2014 |
| Judgment | View Judgment |
| Bot Summary: | JUDGMENT While entertaining the special leave petition, this court had confined the special leave petition only to consider the following: ... However, we find that in the impugned order of the High Court, a direction has also been given to the Commissioner of Income-tax to pass fresh reasoned order under section 12AA(3) of the Act, though the proceedings under section 12AA(3) of the Act had already been dropped by the Commissioner of Income-tax and this was not an issue before the High Court in the writ petition. We issue notice only with regard to the challenge of this direction of the High Court to the Commissioner to pass a fresh reasoned order under section 12AA(3) of the Act and we stay this particular direction of the High Court to the Commissioner.... We have heard learned counsel for the parties to the lis. After going through the records and in view of the peculiar facts and circumstances of the case, we are of the opinion that the High Court was not justified in issuing certain directions to the Commissioner of Income-tax including a direction to pass an order under section 12AA(3) of the Income-tax Act. We delete that portion of the order passed by the High Court, including certain observations and remarks made therein against the petitioner- trust. The special leave petition is disposed of accordingly. |