Commr. of Income-tax, Central v. TPD Finance Ltd - 2015-LL-0330-13

Citation	2015-LL-0330-13
Appellant Name	Commr. of Income-tax, Central
Respondent Name	TPD Finance Ltd.
Court	SUPREME COURT
Relevant Act	Income-tax
Date of Order	30/03/2015
Judgment	View Judgment
Bot Summary:	UPON hearing the counsel the Court made the following ORDER It may be mentioned that the impugned order of the High Court is an order confirming the appellate order of the Income Tax Appellate Tribunal by which the Income Tax Signature Not Verified Digitally signed by Tribunal remanded the matter to the Assessment Officer on Deepak Mansukhani the ground that the assessee was not properly served with Date: 2015.03.30 18:20:57 IST Reason: notice before the assessment was made. 2- During the pendency of these special leave petitions, it appears fresh orders of assessment came to be passed by the Income Tax authorities as there was no interim order during the pendency of these special leave petitions. The question raised in these special leave petitions relating to the service on the assessee is purely academic. We dismiss the special leave petitions leaving the question of law open.

ITEM NO.5 COURT NO.4 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 100/2012 (Arising out of impugned final judgment and order dated 21/01/2011 in DBITA No. 43/2010 passed by High Court Of Rajasthan At Jodhpur) COMMR.OF INCOME TAX, CENTRAL Petitioner(s) VERSUS TPD FINANCE LTD. Respondent(s) WITH SLP(C) No. 101/2012 (With Office Report) Date : 30/03/2015 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE R.K. AGRAWAL For Petitioner(s) Mr. N.K. Kaul, ASG Mr. Rupesh Kumar, Adv. Mr. Samar Kachwa, Adv. Ms. Chanan Parwani, Adv. Ms. Anil Katiyar, Adv. Mr. B. V. Balaram Das,Adv. For Respondent(s) Mr. M.P. Devanath, Adv. Mr. Vivek Sharma, Adv. Mr. Ambarish Pandey, Adv. UPON hearing counsel Court made following ORDER It may be mentioned that impugned order of High Court is order confirming appellate order of Income Tax Appellate Tribunal by which Income Tax Signature Not Verified Digitally signed by Tribunal remanded matter to Assessment Officer on Deepak Mansukhani ground that assessee was not properly served with Date: 2015.03.30 18:20:57 IST Reason: notice before assessment was made. -2- During pendency of these special leave petitions, it appears fresh orders of assessment came to be passed by Income Tax authorities as there was no interim order during pendency of these special leave petitions. Therefore, question raised in these special leave petitions relating to service on assessee is purely academic. We, therefore, dismiss special leave petitions leaving question of law open. (DEEPAK MANSUKHANI) (INDU BALA KAPUR) COURT MASTER COURT MASTER Commr. of Income-tax, Central v. TPD Finance Ltd

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