Commissioner of Income-tax II v. M/ S Larsen and Tourbo Ltd
[Citation -2014-LL-1201-8]

Citation 2014-LL-1201-8
Appellant Name Commissioner of Income-tax II
Respondent Name M/ S Larsen and Tourbo Ltd.
Relevant Act Income-tax
Date of Order 01/12/2014
Judgment View Judgment

SLP CC 19191/14 1 ITEM NO.23 COURT NO.6 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C)......CC 19191/2014 (Arising out of impugned final judgment and order dated 10/07/2014 in ITA No. 425/2012 passed by High Court of Bombay) COMMISSIONER OF INCOME TAX II Petitioner(s) VERSUS M/ S LARSEN AND TOURBO LTD. Respondent(s) (With appln. (s) for c/delay in filing SLP) Date : 01/12/2014 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE DIPAK MISRA HON'BLE MR. JUSTICE UDAY UMESH LALIT For Petitioner(s) Mr. Mukul Rohatgi, A.G. Ms. Aparajit Singh, Adv. Ms. Rajni Ohri, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing counsel Court made following O R D E R Delay condoned. Heard Mr. Mukul Rohatgi, learned Attorney General for Union of India. It is submitted by him that High Court in law could have set aside order imposing penalty, but there should not have been imposition of costs. In our Signature Not Verified Digitally signed by Chetan Kumar considered opinion, submission advanced by learned Date: 2014.12.01 17:10:47 IST Reason: Attorney General is justified and, accordingly, cost imposed in paragraph 7 and other directions contained in paragraphs 7 and 8 of impugned order are set aside. SLP CC 19191/14 2 We have not issued notice to assessee as assessee would not have any concern with this, for we have not interfered with quashing of order imposing penalty. With aforesaid modification in order of High Court, special leave petition stands disposed of. (Chetan Kumar) (H.S. Parasher) Court Master Court Master Commissioner of Income-tax II v. M/ S Larsen and Tourbo Ltd
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