Maggy Sunny v. Deputy Comissioner of Income-tax - 2015-LL-0915-19

Citation	2015-LL-0915-19
Appellant Name	Maggy Sunny
Respondent Name	Deputy Comissioner of Income-tax
Court	SUPREME COURT
Relevant Act	Income-tax
Date of Order	15/09/2015
Judgment	View Judgment
Bot Summary:	UPON hearing the counsel the Court made the following ORDER Upon hearing the learned counsel for the parties, we find that in pursuance of the impugned judgment delivered by the High Court, assessment orders have already been made and the petitioners have also filed appeals against the orders of assessment. In the circumstances, in our view nothing survives in these petitions. We clarify that it would be open to the parties to raise all possible legal contentions before the Appellate Authority where the appeals are pending against the orders of assessment. Any observation made by the High Court shall not be treated as conclusive and it would be open to the Appellate Authority to look into all other relevant facts and legal contentions which might be raised before it for coming to its final conclusion in the appeals.

ITEM NO.10 COURT NO.3 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) Nos.14765-14767/2014 (Arising out of impugned final judgment and order dated 02/01/2014 in ITA Nos.152/2013, 93/2013 and 142/2013 passed by High Court Of Kerala At Ernakulam) MRS. MAGGY SUNNY Petitioner(s) VERSUS DEPUTY COMISSIONER OF INCOME TAX Respondent(s) (For final disposal) WITH SLP(C) No. 19676-19682/2014 (With Interim Relief and Office Report) SLP(C) No. 19998-20003/2014 (With Interim Relief and Office Report) SLP(C) No. 20291-20293/2014 (With Interim Relief and Office Report) SLP(C) No. 20465-20468/2014 SLP(C) No. 20727-20731/2014 (With Interim Relief and Office Report) Date : 15/09/2015 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE ADARSH KUMAR GOEL For Petitioner(s) Mr. S. Ganesh,Sr.Adv. SLP(C)14765-67, Mr. Wills Mathews,Adv. 19676-82, 19998- Mr. V. Thomas,Adv. 20003, 20465-68, for Mr. Shree Pal Singh,Adv. 20727-31 SLP(C)20291-93 Mr. S. Ganesh,Sr.Adv. Mr. Wills Mathews,Adv. Signature Not Verified Mr. V. Thomas,Adv. Digitally signed by Sarita Purohit Date: 2015.09.16 For Mr. Rabin Majumder,Adv. 13:44:05 IST Reason: 1 For Respondent(s) Mr. Guru Krishna Kumar,Sr.Adv. Ms. Gargi Khanna,Adv. Ms. Sadhana Sandhu,Adv. Ms. Sneha,Adv. Ms. Shikha,Adv. For Mrs. Anil Katiyar,Adv. UPON hearing counsel Court made following ORDER Upon hearing learned counsel for parties, we find that in pursuance of impugned judgment delivered by High Court, assessment orders have already been made and petitioners have also filed appeals against orders of assessment. In circumstances, in our view nothing survives in these petitions. However, we clarify that it would be open to parties to raise all possible legal contentions before Appellate Authority where appeals are pending against orders of assessment. Any observation made by High Court shall not be treated as conclusive and it would be open to Appellate Authority to look into all other relevant facts and legal contentions which might be raised before it for coming to its final conclusion in appeals. special leave petitions are disposed of. (Sarita Purohit) (Sneh Bala Mehra) Court Master Assistant Registrar 2 Maggy Sunny v. Deputy Comissioner of Income-tax

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