Director of Income-tax, International Taxation v. GE Japan Ltd
[Citation -2015-LL-0713-22]

Citation 2015-LL-0713-22
Appellant Name Director of Income-tax, International Taxation
Respondent Name GE Japan Ltd.
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 13/07/2015
Judgment View Judgment


ITEM NO.54 COURT NO.13 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C)......CC No(s). 12053/2015 (Arising out of impugned final judgment and order dated 12/01/2015 in ITA No. 387/2014 passed by High Court Of Delhi At New Delhi) DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION Petitioner(s) VERSUS GE JAPAN LTD. Respondent(s) (with appln. (s) for c/delay in filing SLP and office report) WITH S.L.P.(C)...CC No. 12104/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12107/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12128/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12130/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12213/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12497/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12609/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12622/2015 (With appln.(s) for c/delay in filing SLP and Office Report) Date : 13/07/2015 These petitions were called on for hearing today. CORAM : Signature Not Verified HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN Digitally signed by Deepak Mansukhani Date: 2015.07.15 18:01:07 IST Reason: Mr. Ashok Raj Singh used digital signature card of Mr. Deepak Mansukhani, Court Master -2- For Petitioner(s) Mr. K. Radhakrishnan, Sr. Adv. Mrs. Anita Sahani, Adv. Mr. Rajat Singh, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Sachit Jolly, Adv. Mr. Rahul Satija, Adv. Ms. B. Vijayalakshmi Menon, AoR. UPON hearing counsel Court made following ORDER Delay condoned. Learned counsel appearing for respondent has brought to our notice some other special leave petitions raising identical issues which were dismissed by this Court. In view thereof, these special leave petitions are also dismissed. We may only place on record that High Court has protected interests of Revenue by observing that payer will be regarded assessee-in-default on failure to discharge obligation to deduct tax under Section 201 of Income Tax Act, 1961 and in that case consequence will be that interest can be recovered for said defaulter. (Ashok Raj Singh) (Suman Jain) Court Master Court Master Director of Income-tax, International Taxation v. GE Japan Ltd
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