Simaben V. Ravani v. Income-tax Officer - 2018-LL-0809-2

Citation	2018-LL-0809-2
Appellant Name	Simaben V. Ravani
Respondent Name	Income-tax Officer
Court	SUPREME COURT
Relevant Act	Income-tax
Date of Order	09/08/2018
Judgment	View Judgment
Keyword Tags	disposal of objections • reassessment proceeding • validity of re-assessment
Bot Summary:	104/2018 SIMABEN V. RAVANI APPELLANT(S) VERSUS INCOME TAX OFFICER RESPONDENT(S) WITH CIVIL APPEAL NO. 105/2018 ORDER The High Court has vide impugned order remitted the case to the Assessing Officer with a direction to deal with the objections of the appellant to the validity of the notice under Section 148 of the Income Tax Act, 1961 in the first instance, before proceeding with the reassessment. In our view, the interest of the appellant is adequately protected and it is not necessary to interfere with the order of the High Court in exercise of our power under Article 136 of the Constitution. We are informed that the Assessing Officer has already passed the assessment order and the appellant has also filed an appeal Signature Not Verified Digitally signed by ASHWANI KUMAR Date: 2018.08.10 there-against which is pending before the Commissioner of Income 16:44:12 IST Reason: Tax. In these circumstances, it would be open to the 2 appellant to raise all the issues before the Commissioner of Income Tax who shall determine the same by passing a speaking order. Mrs. Anil Katiyar, AOR UPON hearing the counsel the Court made the following ORDER The appeals are dismissed in terms of the singed order. Pending application(s), if any, stands disposed of accordingly.

IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S). 104/2018 SIMABEN V. RAVANI APPELLANT(S) VERSUS INCOME TAX OFFICER RESPONDENT(S) WITH CIVIL APPEAL NO. 105/2018 ORDER High Court has vide impugned order remitted case to Assessing Officer with direction to deal with objections of appellant to validity of notice under Section 148 of Income Tax Act, 1961 in first instance, before proceeding with reassessment. In our view, interest of appellant is adequately protected and, therefore, it is not necessary to interfere with order of High Court in exercise of our power under Article 136 of Constitution. appeals are accordingly dismissed. We are informed that Assessing Officer has already passed assessment order and appellant has also filed appeal Signature Not Verified Digitally signed by ASHWANI KUMAR Date: 2018.08.10 there-against which is pending before Commissioner of Income 16:44:12 IST Reason: Tax (Appeals). In these circumstances, it would be open to 2 appellant to raise all issues before Commissioner of Income Tax (Appeals) who shall determine same by passing speaking order. ...J. [A.K. SIKRI] ..J. [ASHOK BHUSHAN] NEW DELHI; AUGUST 09, 2018. 3 ITEM NO.6 COURT NO.5 SECTION III SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 104/2018 SIMABEN V. RAVANI Appellant(s) VERSUS INCOME TAX OFFICER Respondent(s) IA 30530/2018-STAY APPLICATION WITH C.A. No. 105/2018 (III) IA 30524/2018-STAY APPLICATION Date : 09-08-2018 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Appellant(s) Mr. S. Ganesh, Sr. Adv. Mr. Manish J. Shah, Adv. Mr. D.N. Ray, Adv. Mr. Lokesh K. Choudhary, Adv. Ms. Disha Ray, Adv. Mr. Dillip Kumar Nayak, Adv. Mrs. Sumita Ray, AOR For Respondent(s) Mr. Vikramjit Banerji, ASG Mr. K. Radhakrishnan, Sr. Adv. Mr. Sarad Kumar Singhania, Adv. Ms. Vimla Sinha, Adv. Mr. Siddhartha Sinha, Adv. Mrs. Anil Katiyar, AOR UPON hearing counsel Court made following ORDER appeals are dismissed in terms of singed order. Pending application(s), if any, stands disposed of accordingly. (ASHWANI THAKUR) (RAJINDER KAUR) COURT MASTER (SH) COURT MASTER (Signed order is placed on file) Simaben V. Ravani v. Income-tax Officer

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