Commissioner of Income-tax, Panaji v. Automobile Corp. of Goa Ltd
[Citation -2016-LL-0812-16]

Citation 2016-LL-0812-16
Appellant Name Commissioner of Income-tax, Panaji
Respondent Name Automobile Corp. of Goa Ltd.
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 12/08/2016
Judgment View Judgment
Keyword Tags tax effect
Bot Summary: The appeals are disposed of in terms of the signed order. The High Court by the order dated 25th August, 2010 has disposed of the appeal filed by the Revenue without entering into the merits on the ground that the tax demand which forms the subject matter of the appeal is less than Rs.2,00,000/- 2. Thereafter, the High Court by the order dated 28th March, 2012 has dismissed the Review Petition filed by the Revenue holding the same to be not maintainable against the order passed under the provisions of Section 260A of the Income Tax Act, 1961. In Commissioner of Income Tax Vs. Meghalaya Steels Ltd., decided on 5th August, 2015, a view has been taken by this Court that the review would be available in respect of the orders passed under Section 260A of the Income Tax Act, 1961. In view of the above, we allow the appeals and set aside both the orders dated 25th August, 2010 and 28th March, 2012 passed by the High Court in Tax Appeal No.7 of 3 2004 and Civil Application No.26 of 2010 respectively and request the High Court to decide the review petition and thereafter the appeal itself, if so required, on merits. In view of the order passed above in civil appeals arising out of Special Leave Petition Nos. 18119-18120/2013, these appeals are also disposed of in the similar terms.


ITEM NO.2 COURT NO.6 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS PETITION(S) FOR SPECIAL LEAVE TO APPEAL (C) NO(S). 18119-18120/2013 (ARISING OUT OF IMPUGNED FINAL JUDGMENT AND ORDER DATED 25/08/2010 IN TA NO. 7/2004 AND DATED 28/03/2012 IN CA NO. 26/2010 PASSED BY HIGH COURT OF BOMBAY AT GOA) COMMISSIONER OF INCOME TAX, PANAJI PETITIONER(S) VERSUS AUTOMOBILE CORP. OF GOA LTD. RESPONDENT(S) (WITH INTERIM RELIEF AND OFFICE REPORT) WITH SLP(C) NO. 10603-10604/2014 (WITH OFFICE REPORT) Date : 12/08/2016 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE PRAFULLA C. PANT For Petitioner(s) Mr. A.N.S. Nadkarni, ASG Ms. Rekha Pandey, Adv. Mr. S.A. Haseeb, Adv. Mrs. Anil Katiyar, Adv. For Respondent(s) Mr. Rustom B. Hathikhanawala, Adv. Mr. Ninad Laud, Adv. Mr. Karan Mathur, Adv. Mr. Jayant Mohan, Adv. UPON hearing counsel Court made following O R D E R Leave granted. appeals are disposed of in terms of signed order. [VINOD LAKHINA] [ASHA SONI] Signature Not Verified Digitally signed by COURT MASTER COURT MASTER VINOD LAKHINA Date: 2016.08.12 16:32:07 IST [SIGNED ORDER IS PLACED ON FILE] Reason: 1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS.8011-8012 OF 2016 [Arising out of Special Leave Petition (Civil) No.18119-18120/2013] COMMISSIONER OF INCOME TAX, PANAJI ...APPELLANT VERSUS AUTOMOBILE CORP. OF GOA LTD. ...RESPONDENT WITH CIVIL APPEAL NOS.8013-8014 OF 2016 [Arising out of Special Leave Petition (Civil) No.10603-10604/2014] ORDER C.A. NOS. OF 2016 (@ SLP(C) NOS. 18119-18120/2013] 1. Leave granted. 2. High Court by order dated 25th August, 2010 has disposed of appeal filed by Revenue without entering into merits on ground that tax demand which forms subject matter of appeal is less than Rs.2,00,000/- 2 (Rupees two lakh). Thereafter, High Court by order dated 28th March, 2012 has dismissed Review Petition filed by Revenue holding same to be not maintainable against order passed under provisions of Section 260A of Income Tax Act, 1961. 3. Before this Court, affidavit has been filed by Revenue explaining how notional tax effect is far beyond amount of Rs.2,00,000/- (Rupees two lakh). Moreover, in Commissioner of Income Tax Vs. Meghalaya Steels Ltd., decided on 5th August, 2015, view has been taken by this Court that review would be available in respect of orders passed under Section 260A of Income Tax Act, 1961. 4. In view of above, we allow appeals and set aside both orders dated 25th August, 2010 and 28th March, 2012 passed by High Court in Tax Appeal No.7 of 3 2004 and Civil Application (Review) No.26 of 2010 respectively and request High Court to decide review petition and thereafter appeal itself, if so required, on merits. We also make it clear that we have expressed no opinion on merits of any of contentions of parties. C.A. NOS. OF 2016 (@ SLP(C) NOS. 10603-10604/2014] 5. Leave granted. 6. In view of order passed above in civil appeals arising out of Special Leave Petition (Civil) Nos. 18119-18120/2013, these appeals are also disposed of in similar terms. ....................,J. (RANJAN GOGOI) ...................,J. (PRAFULLA C. PANT) NEW DELHI AUGUST 12, 2016 Commissioner of Income-tax, Panaji v. Automobile Corp. of Goa Ltd
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