Kiran Kanwar v. Union of India and Ors
[Citation -2016-LL-1107-12]

Citation 2016-LL-1107-12
Appellant Name Kiran Kanwar
Respondent Name Union of India and Ors.
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 07/11/2016
Judgment View Judgment
Bot Summary: For Respondent(s) UPON hearing counsel the Court made the following ORDER The learned senior counsel appearing for the petitioner submits that in respect of the subsequent year, the contentions have been accepted by the High Court, whereas for the year 2007-2008, the petitioner has been relegated to pursue the statutory remedy. If, on the same set of facts, the High Court was inclined to uphold the contention of the petitioner for one year, prima facie we see no reason why it should not accept the Signature Not Verified Digitally signed by JAYANT KUMAR ARORA Date: 2016.11.09 10:56:36 IST Reason: contention for the other year as well, unless there are such distinguishing factors. The petitioner can point out all these aspects before the High Court by way of a Review Petition. 2 We dispose of this Special Leave Petition with liberty to the petitioner to file a Review Petition before the High Court. We make it clear that in case the Review Petition is filed before the High Court within 30 days from today, the same may be examined on merits. We also make it clear that we have not considered the matter on merits and it will be open to the petitioner to take all available grounds in the Review Petition including the contention based on G.K.N. Driveshafts Ltd. Vs. Income-Tax Officer Others, reported in 259 ITR 19. Pending interlocutory applications, if any, are disposed of.


ITEM NO.44 COURT NO.9 SECTION III SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 31114/2016 (Arising out of impugned final judgment and order dated 02/08/2016 in DBCSA No. 243/2016 passed by High Court Of Rajasthan At Jodhpur) KIRAN KANWAR Petitioner(s) VERSUS UNION OF INDIA AND ORS. Respondent(s) (with interim relief) Date : 07/11/2016 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE KURIAN JOSEPH HON'BLE MR. JUSTICE R.K. AGRAWAL For Petitioner(s) Mr. N. M. Ranka, Sr. Adv. Ms. Christi Jain, Adv. Mr. Puneet Jain, Adv. Ms. Chhaya Kirti, Adv. For Respondent(s) UPON hearing counsel Court made following ORDER learned senior counsel appearing for petitioner submits that in respect of subsequent year, contentions have been accepted by High Court, whereas for year 2007-2008, petitioner has been relegated to pursue statutory remedy. If, on same set of facts, High Court was inclined to uphold contention of petitioner for one year, prima facie we see no reason why it should not accept Signature Not Verified Digitally signed by JAYANT KUMAR ARORA Date: 2016.11.09 10:56:36 IST Reason: contention for other year as well, unless there are such distinguishing factors. petitioner can point out all these aspects before High Court by way of Review Petition. 2 We, therefore, dispose of this Special Leave Petition with liberty to petitioner to file Review Petition before High Court. We make it clear that in case Review Petition is filed before High Court within 30 days from today, same may be examined on merits. We also make it clear that we have not considered matter on merits and it will be open to petitioner to take all available grounds in Review Petition including contention based on G.K.N. Driveshafts (India) Ltd. Vs. Income-Tax Officer & Others, reported in 259 ITR 19. Pending interlocutory applications, if any, are disposed of. (Jayant Kumar Arora) (Renu Diwan) Court Master Assistant Registrar Kiran Kanwar v. Union of India and Or
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