The Commissioner of Income-tax-I, Chandigarh v. M/s. Punjab State Warehousing Corp. Ltd
[Citation -2014-LL-0801-51]

Citation 2014-LL-0801-51
Appellant Name The Commissioner of Income-tax-I, Chandigarh
Respondent Name M/s. Punjab State Warehousing Corp. Ltd.
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 01/08/2014
Judgment View Judgment
Keyword Tags warehousing corporation
Bot Summary: Mr. Maninder Singh, learned Additional Solicitor General for the revenue and Mr. Amit Yadav, learned counsel for the respondent are ad idem that present appeal may be disposed of in terms of the order dated 29.8.2011 passed in C.I.T.-I, Chandigarh vs. M/s. Punjab State Warehousing Corporation Limited. In view of the above order which is based on Electronics Corporation of India Limited vs. Union of India and others, 2011 SCALE 494, impugned order is set-aside. The High Court is requested to hear the parties and decide the appeal within one year from the date of receipt of copy of this order. 38865/2013 THE COMMR.OF I.T-I CHANDIGARH Petitioner(s) VERSUS M/S PUNJAB STATE WAREHOUSING CORPN.LTD. Respondent(s) with prayer for interim relief and office report) Date : 01/08/2014 This petition was called on for hearing today. UPON hearing counsel the Court made the following ORDER Leave granted. Civil Appeal is disposed of in terms of signed order.


IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 7120 OF 2014 [ARISING OUT OF S.L.P. (C) NO. 38865 of 2013] COMMR.OF INCOME TAX-I, CHANDIGARH ... APPELLANT(s) Versus M/S PUNJAB STATE WAREHOUSING CORPN.LTD. ... RESPONDENT(s) ORDER Leave granted. 2. Mr. Maninder Singh, learned Additional Solicitor General for revenue and Mr. Amit Yadav, learned counsel for respondent are ad idem that present appeal may be disposed of in terms of order dated 29.8.2011 passed in C.I.T.-I, Chandigarh vs. M/s. Punjab State Warehousing Corporation Limited. 3. In view of above order which is based on Electronics Corporation of India Limited vs. Union of India and others, 2011 (2) SCALE 494, impugned order is set-aside. I.T.A. No. 834 of Signature Not Verified Digitally signed by Pardeep Kumar Date: 2014.08.06 2008, titled "C.I.T.-I, Chandigarh vs. M/s Punjab 06:29:09 IST Reason: State Warehousing Corporation Ltd. is restored to : 2 : file of High Court. High Court is requested to hear parties and decide appeal within one year from date of receipt of copy of this order. 4. Civil Appeal is disposed of as above. No costs. .......................CJI. (R.M. LODHA) ........................J. (KURIAN JOSEPH) NEW DELHI; ........................J. AUGUST 1, 2014 (ROHINTON FALI NARIMAN) ITEM NO.60 COURT NO.1 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 38865/2013 (Arising out of impugned final judgment and order dated 06/05/2010 in ITA No. 834/2008 passed by High Court Of Punjab & Haryana At Chandigarh) COMMR.OF I.T-I CHANDIGARH Petitioner(s) VERSUS M/S PUNJAB STATE WAREHOUSING CORPN.LTD. Respondent(s) [with prayer for interim relief and office report) Date : 01/08/2014 This petition was called on for hearing today. CORAM : HON'BLE CHIEF JUSTICE HON'BLE MR. JUSTICE KURIAN JOSEPH HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. Maninder Singh, ASG Mr. K. Radhakrishnan, Sr. Adv. Ms. Sadhna Sandhu, Adv. for Ms. Anil Katiyar, Adv. For Respondent(s) Mr. Amit Yadav, Adv. Mr. Kaushal M. Mishra, Adv. Mr. Shishir Deshpande ,Adv. UPON hearing counsel Court made following ORDER Leave granted. Civil Appeal is disposed of in terms of signed order. No costs. (PARDEEP KUMAR) (RENU DIWAN) AR-cum-PS COURT MASTER [SIGNED ORDER IS PLACED ON FILE] Commissioner of Income-tax-I, Chandigarh v. M/s. Punjab State Warehousing Corp. Ltd
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