Commissioner of Income-tax & Anr v. Century Park
[Citation -2015-LL-0401]

Citation 2015-LL-0401
Appellant Name Commissioner of Income-tax & Anr
Respondent Name Century Park
Relevant Act Income-tax
Date of Order 01/04/2015
Judgment View Judgment

1 ITEM NO.23 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C)......CC No(s). 5289/2013 (Arising out of impugned final judgment and order dated 19/03/2012 in ITA No. 1006/2006 passed by High Court Of Karnataka at Bangalore) C.I.T & ANR Petitioner(s) VERSUS M/S CENTURY PARK Respondent(s) (with appln. (s) for c/delay in filing SLP and c/delay in refiling SLP and office report) Date : 01/04/2015 This petition was called on for hearing today. CORAM : HON'BLE CHIEF JUSTICE HON'BLE MR. JUSTICE ARUN MISHRA For Petitioner(s) Mr.Ranjit Kumar, Sol.Genl.of India Ms.Shirin Khajuria, Adv. Mr.Sanjai Kumar Pathak, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) UPON hearing counsel Court made following O R D E R Delay condoned. Liberty is given to Department to move High Court pointing out that Circular dated 9th February, 2011, should not be applied ipso facto, particularly, when matter has cascading effect. There are cases under Income Tax Act, 1961, Signature Not Verified Digitally signed by in which common principle may be involved in subsequent group of Ramana Venkata Ganti Date: 2015.04.01 14:41:10 IST Reason: matters or large number of matters. In our view, in such cases if attention of High Court is drawn, High Court will not 2 apply Circular ipso facto. For that purpose, liberty is granted to Department to move High Court in six weeks' time from today. Special Leave Petition is, accordingly, disposed of. (G.V.Ramana) (Vinod Kulvi) Court Master Asstt.Registrar Commissioner of Income-tax & Anr v. Century Park
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