1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S).11189/2016 JEANS KNIT PRIVATE LTD. BANGALORE APPELLANT(S) VERSUS DEPUTY COMMISSIONER OF INCOME TAX BANGALORE, AND ORS RESPONDENT(S) WITH C.A. No. 11190/2016, C.A. No. 11191/2016, C.A. No. 11192/2016, C.A. No. 11193/2016, C.A. No. 11194/2016, C.A. No. 11195/2016, C.A. No. 11196-11197/2016, C.A. No. 11198-11199/2016, C.A. No. 11200-11201/2016, C.A. No. 11202/2016, C.A. No. 11203/2016, C.A. No. 11204/2016, C.A. No. 11205/2016, C.A. No. 11206/2016, C.A. No. 11207/2016, C.A. No. 11208/2016, C.A. No. 11209/2016, C.A. No. 11210/2016, C.A. No. 11211/2016, C.A. No. 11212/2016, C.A. No. 11213/2016, C.A. No. 11214/2016, C.A. No. 11215/2016, C.A. No. 11216/2016, C.A. No. 11217/2016, C.A. No. 11218/2016, C.A. No. 11219/2016, C.A. No. 11220/2016, C.A. No. 11221/2016, C.A. No. 11222/2016, C.A. No. 11223/2016, C.A. No. 11224/2016, C.A. No. 11225/2016, C.A. No. 11226-11228/2016, C.A. No. 11229/2016 and C.A. No. 11230/2016 O R D E R We have heard learned counsel for parties at length and all these matters can be disposed of by short order. Signature Not Verified Digitally signed by ASHWANI KUMAR Date: 2016.12.15 17:03:57 IST Reason: We find that High Courts in all these cases have dismissed writ petitions preferred by appellant/assessee herein 2 challenging issuance of notice under Section 148 of Income Tax Act, 1961 and reasons which were recorded by Assessing Officer for reopening assessment. These writ petitions are dimsissed by High Courts as not maintainable. aforesaid view taken is contrary to law laid down by this Court in Calcutta Discount Limited Company vs. Incom Tax Officer, Companies District I, Calcutta & Anr. [(1961) 41 ITR 191 (SC)]. We, thus, set aside impugned judgments and remit cases to respective High Courts to decide writ petitions on merits. We may make it clear that this Court has not made any observations on merits of cases, i.e. contentions which are raised by appellant challenging move of Income Tax Authorities to re-open assessment. Each case shall be examined on its own merits keeping in view scope of judicial review while entertaining such matters, as laid down by this Court in various judgments. We are conscious of fact that High Court has referred to Judgment of this Court in Commissioner of Income Tax and others vs. Chhabil Dass Agarwal, [(2013) ITR 357 (SC)]. We find that principle laid down in said case does not apply to these cases. During pendency of these appeals, stay of re-assessment was granted, which shall continue till disposal of writ 3 petitions before High Courts. appeals are allowed in aforesaid terms. ......................J. [A.K. SIKRI] ......................J. [ABHAY MANOHAR SAPRE] NEW DELHI; DECEMBER 08, 2016. 4 ITEM NO.101 COURT NO.8 SECTION IIIA S U P R E M E C O U R T O F I N D I RECORD OF PROCEEDINGS Civil Appeal No(s). 11189/2016 JEANS KNIT PRIVATE LTD. BANGALORE Appellant(s) VERSUS DEPUTY COMMISSIONER OF INCOME TAX BANGALORE, AND ORS. Respondent(s) WITH C.A. No. 11190/2016 (With Interim Relief) C.A. No. 11191/2016 (With Interim Relief Office Report) C.A. No. 11192/2016 (With Interim Relief and Office Report) C.A. No. 11193/2016 (With Interim Relief and Office Report) C.A. No. 11194/2016 (With Office Report) C.A. No. 11195/2016 (With Interim Relief and Office Report) C.A. No. 11196-11197/2016 (With Interim Relief and Office Report) C.A. No. 11198-11199/2016 (With Interim Relief and Office Report) C.A. No. 11200-11201/2016 (With Interim Relief and Office Report) C.A. No. 11202/2016 (With Interim Relief and Office Report) C.A. No. 11203/2016 (With Interim Relief and Office Report) 5 C.A. No. 11204/2016 (With Interim Relief and Office Report) C.A. No. 11205/2016 (With Interim Relief and Office Report) C.A. No. 11206/2016 (With appln.(s) for permission to file additional documents and Interim Relief and Office Report) C.A. No. 11207/2016 (With Interim Relief and Office Report) C.A. No. 11208/2016 Interim Relief and Office Report) C.A. No. 11209/2016 (With Interim Relief and Office Report) C.A. No. 11210/2016 (With appln.(s) for permission to file additional documents and appln.(s) for exemption from filing c/c of impugned judgment and Interim Relief and Office Report) C.A. No. 11211/2016 (With Interim Relief and Office Report) C.A. No. 11212/2016 (With Interim Relief and Office Report) C.A. No. 11213/2016 (With Interim Relief and Office Report) C.A. No. 11214/2016 (With Interim Relief and Office Report) C.A. No. 11215/2016 (With Interim Relief and Office Report) C.A. No. 11216/2016 (With Interim Relief and Office Report) C.A. No. 11217/2016 (With Interim Relief and Office Report) C.A. No. 11218/2016 (With Interim Relief and Office Report) C.A. No. 11219/2016 (With Interim Relief and Office Report) C.A. No. 11220/2016 (With Interim Relief and Office Report) 6 C.A. No. 11221/2016 (With Interim Relief and Office Report) C.A. No. 11222/2016 (With Interim Relief and Office Report) C.A. No. 11223/2016 (With Interim Relief and Office Report) C.A. No. 11224/2016 (With Interim Relief and Office Report) C.A. No. 11225/2016 (With Interim Relief and Office Report) C.A. No. 11226-11228/2016 (With Interim Relief and Office Report) C.A. No. 11229/2016 (With Interim Relief and Office Report) C.A. No. 11230/2016 (With Interim Relief and Office Report) Date : 08/12/2016 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE For Appellant(s) Mr. Nageswar Rao, Sr. Adv. Mr. Sandeep S. Karhail, Adv. Mr. Pukhrambam Ramesh Kumar,Adv. Mr. Uday Manaktala, Adv. Mr. Jehangir Mistry, Sr. Adv. K. Parameshwar,Adv. Mr. R. Sivaraman, Adv. Mr. P. Vinay Kumar, Adv. Mr. Bhargava V. Desai,Adv. Ms. Akriti Dewan, Adv. Mr. Pramit Saxena,Adv. Mr. K.V. Jagdishvaran, Adv. 7 Ms. G. Indira,Adv. Mr. P. Vinay Kumar,Adv. Mr. Arvind P. Datar, Sr. Adv. Mr. Arjun Krishnan,Adv. Mr. M.V. Swaroop, Adv. Mr. Arvind P. Datar, Sr. Adv. Mr. Suhrith Parthasathy, Adv. Ms. Rashmi Nanda Kumar, Adv. Mr. Gaurav Agrawal,Adv. Mr. Ajay Vohra, Adv. Ms. Kavita Jha, Adv. Mr. Udit Naresh, Adv. Mr. Anil Kumar Gautam,Adv. Mr. Subramanium Prasad, Sr. Adv. Mr. P. Ramesh,Adv. Mr. V. Vasudevan, Adv. Mr. V. Ramasubramanian,Adv. Mr. B. Ramaswamy, Adv. Mr. T. Srinivasa Murthy, Adv. Mr. Senthil Jagadeesan,Adv. Mr. Govind Manoharan, Adv. Ms. Shruti Iyer, Adv. Mr. Arvind P. Datar, Sr. Adv. Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Ms. Niharika, Adv. Mr. Anuj Sarma, Adv. Mr. Aman Shukla, Adv. Ms. Kanika Kalaiyarasan, Adv. For M/s. K. J. John & Co. Mr. Mayank Nagi, Adv. Mr. Shekhar Prit Jha,Adv. Mr. Jay Kishor Singh,Adv. For Respondent(s) Mr. Arijit Prasad, Adv. Mr. Ritesh Kumar, Adv. Ms. Movita, Adv. Mrs. Anil Katiyar,Adv. Ms. Akhila, J. Adv. 8 UPON hearing counsel Court made following O R D E R appeals are allowed in terms of signed order. Pending application(s), if any, shall be disposed of accordingly. (Ashwani Thakur) (Rajinder Kaur) COURT MASTER COURT MASTER (Signed order is placed on file) Jeans Knit Private Ltd. v. Deputy Commissioner of Income-tax, Bangalore And Or