ITEM NO.6 COURT NO.9 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No. 33711/2015 (Arising out of impugned final judgment and order dated 04/05/2015 in TA No. 291/2015 passed by High Court of Gujarat at Ahmedabad) COMMISSIONER OF INCOME TAX, SURAT-2 Petitioner(s) VERSUS J.B. EXPORTS Respondent(s) (With appln. (s) for c/delay in filing SLP, interim relief and office report) Date : 02/01/2017 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE For Petitioner(s) Mr. S. Wasim A. Qadri, Adv. Mr. Bhuvan Mishra, Adv. Mrs. Anil Katiyar, Adv. For Respondent(s) UPON hearing counsel Court made following ORDER Delay condoned. In facts of this case, when we find, on merits, that notice under Section 148 of Income Tax Act, 1961, was erroneously issued and there was no reason to make addition to income originally assessed, question whether Assessing Officer who issued notice under Section 148 of Act was authorised to do it or not need not be gone into. Leaving question of law open, special leave Signature Not Verified Digitally signed by petition is dismissed. NIDHI AHUJA Date: 2017.01.05 16:25:48 IST Reason: (Nidhi Ahuja) (Mala Kumari Sharma) Court Master Court Master Commissioner of Income-tax, Surat-2 v. J.B. Export