Nisha Synthetics Limited v. Commissioner of Income-tax and Others
[Citation -2016-LL-1021-258]

Citation 2016-LL-1021-258
Appellant Name Nisha Synthetics Limited
Respondent Name Commissioner of Income-tax and Others
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 21/10/2016
Judgment View Judgment
Keyword Tags appellate jurisdiction
Bot Summary: Learned counsel for the appellant submits that even on the materials admitted to have been filed before the Income Tax Appellate Tribunal, Mumbai,, the appellant can make out its case. Admittedly, the Tribunal has received some documents, as filed by the appellant, though not as claimed by the appellant before the High Court. Signature Not Verified Be that as it may, in view of the above, even going by Digitally signed by SUKHBIR PAUL KAUR Date: 2016.10.28 16:41:54 IST Reason: the records which have been found to have been received by the Tribunal, the Tribunal may have directed to consider the 2 case of the appellant. We direct the Income Tax Appellate Tribunal, to hear the appeal of the appellant afresh on the basis of the documents, which have already been found to be filed by the appellant. The appellant is directed to appear before the Tribunal on 5th December, 2016. We make it clear that the impugned order passed by the High Court shall not stand in the way of the Tribunal in passing the orders. The appellant may produce a copy of this order before the Tribunal.


NON REPORTABLE IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.10236 OF 2016 (Arising out of S.L.P.(C) No.29739 of 2016) M/S. NISHA SYNTHETICS LIMITED Appellant(s) Versus COMMISSIONER OF INCOME TAX AND OTHERS Respondent(s) JUDGMENT KURIAN, J. 1. Leave granted. 2. Learned counsel for appellant submits that even on materials admitted to have been filed before Income Tax Appellate Tribunal, Mumbai, (in short 'the Tribunal'), appellant can make out its case. Admittedly, Tribunal has received some documents, as filed by appellant, though not as claimed by appellant before High Court. 3. Signature Not Verified Be that as it may, in view of above, even going by Digitally signed by SUKHBIR PAUL KAUR Date: 2016.10.28 16:41:54 IST Reason: records which have been found to have been received by Tribunal, Tribunal may have directed to consider 2 case of appellant. Therefore, we direct Income Tax Appellate Tribunal, to hear appeal of appellant afresh on basis of documents, which have already been found to be filed by appellant. appellant is directed to appear before Tribunal on 5th December, 2016. 4. We make it clear that impugned order passed by High Court shall not stand in way of Tribunal in passing orders. 5. appellant may produce copy of this order before Tribunal. 6. appeal is, accordingly, disposed of. 7. As sequel to above, pending applications, if any, also stand disposed of. .........J. [KURIAN JOSEPH] ...........J. [ROHINTON FALI NARIMAN] New Delhi, October 21, 2016 3 ITEM NO.48 COURT NO.8 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 29739/2016 (Arising out of impugned final judgment and order dated 30/03/2016 in CWP No. 2735/2015 passed by High Court Of Bombay) M/S. NISHA SYNTHETICS LTD. Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX AND ORS. Respondent(s) (with interim relief) Date : 21/10/2016 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE KURIAN JOSEPH HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. Dinesh Kumar Seth, Adv. Mr. Rameshwar Prasad Goyal,Adv. For Respondent(s) UPON hearing counsel Court made following ORDER Leave granted. This appeal is disposed of in terms of signed non-reportable judgment. As sequel to above, pending applications, if any, also stand disposed of. [SUKHBIR PAUL KAUR] [RENU DIWAN] A.R.-CUM-P.S. ASSISTANT REGISTRAR (Signed non-reportable judgment is placed on file) Nisha Synthetics Limited v. Commissioner of Income-tax and Other
Report Error