Income-tax Officer -Ward 2(2) v. Bihar State Financial Corporation
[Citation -2019-LL-1204-8]

Citation 2019-LL-1204-8
Appellant Name Income-tax Officer -Ward 2(2)
Respondent Name Bihar State Financial Corporation
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 04/12/2019
Assessment Year 2007-08
Judgment View Judgment
Keyword Tags tax effect • recalling order
Bot Summary: Mr Vikramjit Banerjee, learned Additional Solicitor General has adverted to the relevant part of the paper book to indicate that the tax effect for the assessment year 2007-08 is Rs 2.94 crores. In the above circumstances, we recall the order dated 2 January Signature Not Verified 2019 dismissing the Special Leave Petition No 775 of 2019 on the Digitally signed by SANJAY KUMAR Date: 2019.12.05 17:11:30 IST Reason: ground of low tax effect. 2 R.P.(C) No. 1770/2019 in SLP(C) No. 776/2019 Mr Vikramjit Banerjee, learned Additional Solicitor General states fairly that since the tax effect is Rs 47 lakhs, it is not necessary for the Court to entertain the present proceedings in view of the CBDT circular. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R R.P.(C) No. 1769/2019 in SLP(C) No. 775/2019 We recall the order dated 2 January 2019 dismissing the Special Leave Petition No 775 of 2019 on the ground of low tax effect. 4 R.P.(C) No. 1770/2019 in SLP(C) No. 776/2019 The Review Petition is dismissed in terms of the signed order.


1 IN SUPREME COURT OF INDIA INHERENT JURISDICTION Review Petition (C) No 1769 of 2019 in Special Leave Petition (C) No 775 of 2019 Income Tax Officer Ward 2(2) ...Petitioner(s) Versus Bihar State Financial Corporation ...Respondent(s) WITH Review Petition (C) No 1770 of 2019 in Special Leave Petition (C) No 776 of 2019 ORDER R.P.(C) No. 1769/2019 in SLP(C) No. 775/2019 Special Leave Petition was dismissed on 2 January 2019 on ground that tax effect is less than Rupees One Crore on basis of CBDT circular. Mr Vikramjit Banerjee, learned Additional Solicitor General has adverted to relevant part of paper book to indicate that tax effect for assessment year 2007-08 is Rs 2.94 crores (approximately). In above circumstances, we recall order dated 2 January Signature Not Verified 2019 dismissing Special Leave Petition (C) No 775 of 2019 on Digitally signed by SANJAY KUMAR Date: 2019.12.05 17:11:30 IST Reason: ground of low tax effect. Special Leave Petition is restored to file. Tag with Civil Appeal No 152 of 2015. 2 R.P.(C) No. 1770/2019 in SLP(C) No. 776/2019 Mr Vikramjit Banerjee, learned Additional Solicitor General states fairly that since tax effect is Rs 47 lakhs (approximately), it is not necessary for Court to entertain present proceedings in view of CBDT circular. Review Petition is accordingly dismissed. ... ... ....... ........J. [Dr Dhananjaya Y Chandrachud] .. .. .... ........ . ........J. [Hemant Gupta] New Delhi; December 04, 2019 3 ITEM NO.10 COURT NO.8 SECTION XVI S U P R E M E C O U R T O F I N D I RECORD OF PROCEEDINGS R.P.(C) No. 1769/2019 in SLP(C) No. 775/2019 INCOME TAX OFFICER WARD 2(2) Petitioner(s) VERSUS BIHAR STATE FINANCIAL CORPORATION Respondent(s) WITH R.P.(C) No. 1770/2019 in SLP(C) No. 776/2019 (XVI) Date : 04-12-2019 These petitions were called for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE HEMANT GUPTA For Petitioner(s) Mr. Vikramjit Banerjee, ASG Mr. S.S.Ray, Adv. Ms. Purnima Bhat, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing counsel Court made following O R D E R R.P.(C) No. 1769/2019 in SLP(C) No. 775/2019 We recall order dated 2 January 2019 dismissing Special Leave Petition (C) No 775 of 2019 on ground of low tax effect. Special Leave Petition is restored to file. Review Petition is accordingly disposed of. Tag Special Leave Petition with Civil Appeal No 152 of 2015. 4 R.P.(C) No. 1770/2019 in SLP(C) No. 776/2019 Review Petition is dismissed in terms of signed order. Pending application, if any, stands disposed of. (SANJAY KUMAR-I) (SAROJ KUMARI GAUR) AR-CUM-PS COURT MASTER (Signed order is placed on file) Income-tax Officer -Ward 2(2) v. Bihar State Financial Corporation
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