Commissioner of Income-tax, Madras v. K. K. Ramalingam - 2016-LL-0226-138

Citation	2016-LL-0226-138
Appellant Name	Commissioner of Income-tax, Madras
Respondent Name	K. K. Ramalingam
Court	SUPREME COURT
Relevant Act	Income-tax
Date of Order	26/02/2016
Judgment	View Judgment
Keyword Tags	block assessment • advance tax • tds
Bot Summary:	The impugned Judgment dated 15.10.2008 passed by the High Court of judicature of Madras at Chennai has only followed its own earlier Judgment dated 18.06.2008 in T.C.(A) No. 347 of 2008 titled as Assistant Commissioner of Income Tax Vs. A.R. Enterprises reported in 274 ITR 110. This very Judgment has been reversed by this Court in Civil Appeal No. 2688 of 2006 titled as Assistant Commissioner of Income Tax, Chennai Vs. A.R. Enterprises reported in 3 SCC 196. This being the position, the question of law is concluded in favour of the Revenue and the appeals, are consequently to be allowed and the impugned Judgment dated 15.10.2008 is set aside. We are informed that the advance tax and TDS have Signature Not Verified Digitally signed by Rajni Mukhi Date: 2016.03.01 been paid for the Assessment Years 2000-2001 and 15:59:52 IST Reason: 2001-2002. With the above observations and directions, the appeals are disposed of with no order as to costs. UPON hearing counsel the Court made the following ORDER Leave granted. The appeals are disposed of in terms of the signed order.

IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIIVIL APPEAL NOs. 1861-1862 OF 2016 [@SPECIAL LEAVE PETITION (C) NOS. 31988-31989 OF 2012] COMMR.OF I.T.,MADRAS Appellant(s) VERSUS K.K.RAMALINGAM Respondent(s) O R D E R Leave granted. impugned Judgment dated 15.10.2008 passed by High Court of judicature of Madras at Chennai has only followed its own earlier Judgment dated 18.06.2008 in T.C.(A) No. 347 of 2008 titled as "Assistant Commissioner of Income Tax Vs. A.R. Enterprises" reported in 274 ITR 110. This very Judgment has been reversed by this Court in Civil Appeal No. 2688 of 2006 titled as "Assistant Commissioner of Income Tax, Chennai Vs. A.R. Enterprises" reported in (2013) 3 SCC 196. This being position, question of law is concluded in favour of Revenue and appeals, are consequently to be allowed and impugned Judgment dated 15.10.2008 is set aside. We are informed that advance tax and TDS have Signature Not Verified Digitally signed by Rajni Mukhi Date: 2016.03.01 been paid for Assessment Years 2000-2001 and 15:59:52 IST Reason: 2001-2002. Assessing Officer should give assessee credit for these amounts while completing 2 assessment in assessee's case for block Assessment Years in question. With above observations and directions, appeals are disposed of with no order as to costs. ......J. [ KURIAN JOSEPH ] ....J. [ ROHINTON FALI NARIMAN ] New Delhi; February 26, 2016. SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 31988-31989/2012 COMMR.OF I.T.,MADRAS Appellant(s) VERSUS K.K.RAMALINGAM Respondent(s) (with interim relief and office report) Date : 26/02/2016 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE KURIAN JOSEPH HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. K. Radhakrishnan, Sr. Adv. Mr. Rupesh Kumar, Adv. Mr. W. A. Qadri, Adv. Mr. Pratik Raoka, Adv. Mr. Jitin Singhal, Adv. for Mr. B. V. Balaram Das, Adv. For Respondent(s) Ms. Nalini Chidambaram, Sr. Adv. Ms. Rakhi Mohanty, Adv. Mr. Vikas Mehta, Adv. UPON hearing counsel Court made following ORDER Leave granted. appeals are disposed of in terms of signed order. Pending interlocutory applications, if any, are disposed of. (Jayant Kumar Arora) (Renu Diwan) Sr. P.A. Court Master (Signed order is placed on file) Commissioner of Income-tax, Madras v. K. K. Ramalingam

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