IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.5342 OF 2015 [Arising out of SLP(C) No.27287 of 2014] COMMISSIONER OF INCOME TAX IV, HYDERABAD ...APPELLANT(s) VERSUS M/S. POLARTECH INDIA PVT. LTD. ...RESPONDENT(s) ORDER Leave granted. We have heard learned counsel for parties and find that High Court has not dealt with issue that has been raised. In our opinion, matter needs to be looked into by High Court again. Under circumstances, we set aside order passed by High Court and remand matter back to High Court for consideration on merits. appeal is accordingly disposed of. .....J. (MADAN B. LOKUR) ....J. (S.A. BOBDE) Signature Not Verified Digitally signed by Sanjay Kumar Date: 2015.07.14 NEW DELHI JULY 13, 2015 14:15:33 IST Reason: ITEM NO.51 COURT NO.9 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s).27287/2014 (Arising out of impugned final judgment and order dated 20/02/2014 in ITA No. 59/2014 passed by High Court of A.P. at Hyderabad) COMMISSIONER OF INCOME TAX IV HYDERABAD Petitioner(s) VERSUS M/S POLARTECH INDIA PVT LTD Respondent(s) Date : 13/07/2015 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE S.A. BOBDE For Petitioner(s) Mr. Mukul Rohatgi, AG Mr. Anukul Chandra Pradhan, Sr. Adv. Mr. D.L. Chidananda, Adv. Ms. Aparajita Singh, adv. Mrs. Anil Katiyar, AOR For Respondent(s) Dr. Rakesh Gupta, Adv. Ms. Poonam Ahuja, Adv. Mr. Ambhoj Kumar Sinha, AOR UPON hearing counsel Court made following ORDE R Leave granted. Under circumstances, we set aside order passed by High Court and remand matter back to High Court for consideration on merits. appeal is accordingly disposed of. (SANJAY KUMAR-I) (JASWINDER KAUR) COURT MASTER COURT MASTER (Signed order is placed on file) Commissioner of Income-tax-IV, Hyderabad v. M/s. Polartech India Pvt. Ltd