Assistant Director of Income-tax (INV) v. Yashovardhan Birla & Anr
[Citation -2019-LL-1202-41]
| Citation | 2019-LL-1202-41 |
|---|---|
| Appellant Name | Assistant Director of Income-tax (INV) |
| Respondent Name | Yashovardhan Birla & Anr. |
| Court | SUPREME COURT |
| Relevant Act | Income-tax |
| Date of Order | 02/12/2019 |
| Judgment | View Judgment |
| Keyword Tags | competent authority • interim order |
| Bot Summary: | The Trial Court Vide Order dated 12.04.2018 allowed the said application filed by the petitioner-Department and on 13.04.2018 signed the Letter of Request. The High Court vide Order dated 05.07.2018 observed that the respondent ought to have been given an opportunity before passing such an order by the Trial Court and allowed the writ petition giving following directions: Writ Petition is partly allowed. The matter is remanded back to the trial court for hearing the application preferred by the respondent afresh. In the meantime, without prejudice to the rights/objections of both the parties and subject to the decision of the trial court in the application preferred by the respondent NO.1, the amount in the entities which is subject matter of the application preferred by the respondent no.1 may not be transferred to any other account; All points raised in this petition are kept open; 3 It is clarified that this Court has not made any observations on merits of the case and the trial Court shall decide the proceedings in accordance with law; The parties through their counsel to appear before the trial Court on 1st August, 2018. The application be decided expeditiously; When the special leave petition came up for hearing on 04.07.2019, it was clarified by this Court that in the interim order passed by the High Court on 05.7.2018 in para(iii) the words may not be transferred to any other account shall be read as shall not be transferred to any other account. Learned counsel for the parties have submitted that the above clarification, as ordered by this Court by Order dated 04.07.2019 shall be treated to be continued and the parties be granted liberty to go before the Trial Court. The clarification made by this Court on 04.07.2019, as above, shall remain continued till the disposal of the application by the concerned Trial Court. |