M/s. Binani Industries Ltd. v. Commissioner of Income-tax, Central–I, Kol - 2015-LL-0323-12

Citation	2015-LL-0323-12
Appellant Name	M/s. Binani Industries Ltd.
Respondent Name	Commissioner of Income-tax, Central–I, Kol
Court	SUPREME COURT
Relevant Act	Income-tax
Date of Order	23/03/2015
Judgment	View Judgment
Bot Summary:	While setting aside the order of the Income Tax Appellate Tribunal in an appeal filed under Section 260A of the Income Tax Act, the High Court did not frame any substantial question of law. Under the circumstances, we are of the opinion that the High Court has not followed the correct procedure. Accordingly, we set aside the order passed by the High Court and remand the matter back to the High Court for deciding if any substantial question of law arises and, if so, framing the substantial question of law and then disposing of the appeal. Mrs. Anil Katiyar, AOR UPON hearing the counsel the Court made the following ORDER Leave granted. The appeal is disposed of in terms of the signed order.

IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION Civil Appeal No.3110 of 2015 (Arising out of SLP(C) No.17075 of 2014) M/s. Binani Industries Ltd. Appellant(s) VERSUS Commissioner of Income Tax, Central I, KOL. Respondent(s) ORDER Leave granted. We have heard learned counsel for parties. While setting aside order of Income Tax Appellate Tribunal in appeal filed under Section 260A of Income Tax Act, High Court did not frame any substantial question of law. Under circumstances, we are of opinion that High Court has not followed correct procedure. Accordingly, we set aside order passed by High Court and remand matter back to High Court for deciding if any substantial question of law arises and, if so, framing substantial question of law and then disposing of appeal. Signature Not Verified Digitally signed by Sanjay Kumar Date: 2015.03.27 12:45:08 IST Reason: -: 2 :- appeal is disposed of. ........J. (MADAN B. LOKUR) ........J. (ADARSH KUMAR GOEL) NEW DELHI MARCH 23, 2015 ITEM NO.58 COURT NO.9 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s).17075/2014 (Arising out of impugned final judgment and order dated 03/03/2014 in ITA No. 174/2013 passed by High Court of Calcutta) M/S BINANI INDUSTRIES LTD. Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX, CENTRAL-I, KOL. Respondent(s) (With interim relief and office report) Date : 23/03/2015 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE ADARSH KUMAR GOEL For Petitioner(s) Mr. J.B. Mistry, Sr. Adv. Mr. Madhur Agarwal, Adv. Mr. Kunal A. Cheema, Adv. Mr. Amol B. Karande, AOR For Respondent(s) Mr. P.S. Narsimha, ASG Mr. Sridhar Potaraju, Adv. Mr. P.K. Mullick, Adv. Mrs. Anil Katiyar, AOR UPON hearing counsel Court made following ORDER Leave granted. appeal is disposed of in terms of signed order. (SANJAY KUMAR-I) (JASWINDER KAUR) COURT MASTER COURT MASTER (Signed order is placed on file) M/s. Binani Industries Ltd. v. Commissioner of Income-tax, Central–I, Kol

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