Director of Income-tax (International Taxation), Kolkata v. Dongfang Electric Corporation - 2015-LL-0116-15

Citation	2015-LL-0116-15
Appellant Name	Director of Income-tax (International Taxation), Kolkata
Respondent Name	Dongfang Electric Corporation
Court	SUPREME COURT
Relevant Act	Income-tax
Date of Order	16/01/2015
Judgment	View Judgment
Bot Summary:	The learned counsel appearing for both the sides do not have any objection if the impugned order passed by the High Court confirming the order of the Tribunal as well as the order passed by the Tribunal are set aside and the matter is remitted to the Assessing Officer so that the assessment of the income or the assessment proceeedings can be considered afresh. In the circumstances, the Assessing Officer is directed to make the assessment afresh after considering all the submissions which might be made by Signature Not Verified the assessee. Digitally signed by Jayant Kumar Arora Date: 2015.01.22 16:05:20 IST The impugned order as well as the order of the Reason: Tribunal are quashed and set aside. 2 The Civil Appeal is disposed of as allowed with no order as to costs. For c/delay in filing SLP and c/delay in refiling SLP and office report) Date : 16/01/2015 This petition was called on for hearing today. UPON hearing counsel the Court made the following ORDER The Civil Appeal is disposed of as allowed in terms of the signed order.

IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 1115 OF 2015 [@ SPECIAL LEAVE PETITION NO.2171 of 2015] [@ SPECIAL LEAVE PETITION (C).....CC NO. 341 OF 2015] DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION)KOLKATA Appellant(s) VERSUS DONGFANG ELECTRIC CORPORATION Respondent(s) ORDER Delay condoned. Leave granted. learned counsel appearing for both sides do not have any objection if impugned order passed by High Court confirming order of Tribunal as well as order passed by Tribunal are set aside and matter is remitted to Assessing Officer so that assessment of income or assessment proceeedings can be considered afresh. In circumstances, Assessing Officer is directed to make assessment afresh after considering all submissions which might be made by Signature Not Verified assessee. Digitally signed by Jayant Kumar Arora Date: 2015.01.22 16:05:20 IST impugned order as well as order of Reason: Tribunal are quashed and set aside. 2 Civil Appeal is disposed of as allowed with no order as to costs. .....J. [ANIL R. DAVE ]....J. [SHIVA KIRTI SINGH] New Delhi; January 16, 2015. 3 ITEM NO.18 COURT NO.3 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C)......CC No(s). 341/2015 (Arising out of impugned final judgment and order dated 20/01/2014 in ITA No. 178/2013 passed by High Court Of Calcutta) DIRECTOR OF INCOME TAX ( INTERNATIONAL TAXATION) KOLKATA Petitioner(s) VERSUS DONGFANG ELECTRIC CORP Respondent(s) (with appln. (s) for c/delay in filing SLP and c/delay in refiling SLP and office report) Date : 16/01/2015 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE SHIVA KIRTI SINGH For Petitioner(s) Mr. Mukul Rohtagi, Attorney General Mr. B. B. Sawhney, Sr. Adv. Mr. Subash C. Acharya, Adv. Ms. Rekha Pandey, Adv. Mrs. Anil Katiyar, Adv. For Respondent(s) Mr. Nageswar Rao, Adv. Mr. Ambhoj Kumar Sinha, Adv. UPON hearing counsel Court made following ORDER Civil Appeal is disposed of as allowed in terms of signed order. (Jayant Kumar Arora) (Sneh Bala Mehra) Sr. P.A. Assistant Registrar (Signed order is placed on file) Director of Income-tax (International Taxation), Kolkata v. Dongfang Electric Corporation

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