Commissioner of Income-tax v. Phoneix Lamps Ltd - 2019-LL-0422-28

Citation	2019-LL-0422-28
Appellant Name	Commissioner of Income-tax
Respondent Name	Phoneix Lamps Ltd.
Court	SUPREME COURT
Relevant Act	Income-tax
Date of Order	22/04/2019
Judgment	View Judgment
Bot Summary:	Mr.Sunny Choudhary, AOR UPON hearing the counsel the Court made the following ORDER Admittedly, as a result of the impugned order remanding the case to the Tribunal, the Tribunal has passed the final order in the instant matter pending this special leave petition. Signature Not Verified If that be so, the remedy of the aggrieved in our Digitally signed by ASHOK RAJ SINGH Date: 2019.04.23 view lies in filing an appeal under Section 260-A of the 18:06:12 IST Reason: Income Tax Act, 1961 before the jurisdictional High Court against the said order. 2 We find no good ground to interfere with the impugned order passed by the High Court which in our view stands complied with by the Tribunal. Needless to say, in the event of an appeal being filed by the aggrieved before the High Court, the same shall be decided strictly in accordance with law. With the aforesaid observation, the special leave petition is disposed of.

1 ITEM NO.54 COURT NO.6 SECTION XI S UPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s).26334/2017 (Arising out of impugned final judgment and order dated 13-02-2017 in ITA No. 446/2009 passed by High Court of Judicature at Allahabad) COMMISSIONER OF INCOME TAX PETITIONER(S) VERSUS M/S PHOENIX LAMPS LTD. RESPONDENT(S) Date : 22-04-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner(s) Mr.Aman Lekhi, ASG Ms.Rekha Pandey, Adv. Mr.S.A.Haseeb, Adv. Mrs.Anil Katiyar, AOR For Respondent(s) Mr.Kavin Gulati, Adv. Dr.Shashwat Bajpai, Adv. Mr.Rohit Sthalekar, Adv. Mr.Sunny Choudhary, AOR UPON hearing counsel Court made following ORDER Admittedly, as result of impugned order remanding case to Tribunal (ITAT), Tribunal has passed final order in instant matter pending this special leave petition. Signature Not Verified If that be so, remedy of aggrieved in our Digitally signed by ASHOK RAJ SINGH Date: 2019.04.23 view lies in filing appeal under Section 260-A of 18:06:12 IST Reason: Income Tax Act, 1961 before jurisdictional High Court against said order. 2 We, therefore, find no good ground to interfere with impugned order passed by High Court which in our view stands complied with by Tribunal. Needless to say, in event of appeal being filed by aggrieved before High Court, same shall be decided strictly in accordance with law. With aforesaid observation, special leave petition is disposed of. Pending applications, if any, stand disposed of. (Ashok Raj Singh) (Chander Bala) Court Master Court Master Commissioner of Income-tax v. Phoneix Lamps Ltd

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