The Commissioner of Income-tax-Delhi-III v. Moser Baer India Ltd
[Citation -2019-LL-1023-12]

Citation 2019-LL-1023-12
Appellant Name The Commissioner of Income-tax-Delhi-III
Respondent Name Moser Baer India Ltd.
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 23/10/2019
Judgment View Judgment
Keyword Tags low tax effect
Bot Summary: 116/2017-JC issued by the Department of Revenue, Ministry of Finance, seeks permission to withdraw this appeal along with pending applications therein due to low tax effect. The appeal and pending applications are dismissed as withdrawn, leaving question of law open. UPON hearing the counsel the Court made the following ORDER C.A. No. 4703/2014 The appeal and pending applications are dismissed as withdrawn, leaving question of law open in terms of the signed order. 3 C.A. No. 4705/2014 C.A. No. 4704/2014 Learned counsel for the respondent submits that liquidation proceedings qua respondent are pending before the High Court in which Official Liquidator has been appointed. Issue notice to the Official Liquidator, returnable within six weeks. COURT MASTER COURT MASTER Signed order is placed on the file.


1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 4703 OF 2014 COMMISSIONER OF INCOME TAX- DELHI III Appellant(s) VERSUS MOSER BAER INDIA LTD. Respondent(s) ORDER Learned counsel for appellant, on instructions, in terms of Circular dated 22.08.2019 bearing No. F. No.390/Misc./116/2017-JC issued by Department of Revenue, Ministry of Finance, seeks permission to withdraw this appeal along with pending applications therein due to low tax effect. Permission granted, subject to just exceptions. appeal and pending applications are dismissed as withdrawn, leaving question of law open. ...................J (A.M. KHANWILKAR) ...................J Signature Not Verified Digitally signed by (DINESH MAHESHWARI) DEEPAK SINGH Date: 2019.10.24 17:29:14 IST Reason: New Delhi October 23, 2019 2 ITEM NO.102 COURT NO.8 SECTION XIV-A SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 4703/2014 COMMISSIONER OF INCOME TAX Appellant(s) VERSUS MOSER BAER INDIA LTD. Respondent(s) ([ AT TOP ] IA No. 2/2009 - PERMISSION TO FILE ANNEXURES) WITH C.A. No. 4705/2014 (XIV-A) C.A. No. 4704/2014 (XIV-A) Date : 23-10-2019 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Appellant(s) Mrs. Pinky Anand, ASG Mr. K. Radhakrishnan, Sr. adv. Mr. Dhruv Agarwal, Sr. Adv. Mr. H. Raghavendra Rao, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Ms. Kavita Jha, AOR Mr. Vaibhav Kulkarni, Adv. Mr. Udit Naresh, Adv. UPON hearing counsel Court made following ORDER C.A. No. 4703/2014 appeal and pending applications are dismissed as withdrawn, leaving question of law open in terms of signed order. 3 C.A. No. 4705/2014 & C.A. No. 4704/2014 Learned counsel for respondent submits that liquidation proceedings qua respondent are pending before High Court in which Official Liquidator has been appointed. Hence, issue notice to Official Liquidator, returnable within six weeks. Dasti, in addition, is permitted. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH) [Signed order is placed on file ] Commissioner of Income-tax-Delhi-III v. Moser Baer India Ltd
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