IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 99 of 2020 [@ Special Leave to Appeal (C) No(s). 28243/2018] PR. COMMISSIONER OF INCOME TAX, JAIPUR II Appellant (s) VERSUS M/S VAIBHAV GLOBAL LIMITED Respondent(s) ORDER Leave granted. We have heard learned counsel for parties. In this appeal, limited notice was issued on 12.10.2018 to following effect: Delay condoned. It is argued by Mr. A.N.S. Nadkarni, learned Additional Solicitor General, that Order of High Court is non-speaking inasmuch as it has not given its own reasons. Issue notice returnable in three weeks. This Court shall also decide on next date of hearing whether case should be sent back to High Court for reconsideration. Mr. Gourab Banerji, learned senior counsel appearing for assessee submits that only issue which was argued before High Court was issue NO.2 as occurring in order of High Court. He submits that in so far as issue NO.1 is concerned, it was already decided by High Court against which special leave petition was subsequently dismissed on 01.10.2018 in SLP (C) D. No. 30849/2018. Signature Not Verified Digitally signed by MEENAKSHI KOHLI Date: 2020.01.11 Mr. A.N.S. Nadkarni, learned ASG submits that in impugned 13:57:32 IST Reason: judgment, High Court has only extracted order of 1 Tribunal and whole consideration is only reflected in para 5 of judgment which is to following effect: In that view of matter, no substantial question of law arises. From judgment of High Court, it is clear that High Court has not adverted to relevant issues and there does not appear appropriate consideration. We are of view that ends of justice be served if matter is heard again by High Court. In result, impugned judgment is set aside and Income Tax Appeal No. 291 of 2017 is revived on file of High Court which may be heard afresh. We make it clear that we have not expressed any opinion on merits of case. It is for High Court to consider and take decision afresh. civil appeal is allowed. ....................J. [ASHOK BHUSHAN] ....................J. [M.R. SHAH] NEW DELHI; January 8, 2020. 2 ITEM NO.37 COURT NO.9 SECTION XV S U P R E M E C O U R T O F I N D I RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 28243/2018 (Arising out of impugned final judgment and order dated 20-11-2017 in DBITA No. 291/2017 passed by High Court Of Judicature For Rajasthan At Jaipur) PR. COMMISSIONER OF INCOME TAX JAIPUR II Petitioner(s) VERSUS M/S VAIBHAV GLOBAL LIMITED Respondent(s) Date : 08-01-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ASHOK BHUSHAN HON'BLE MR. JUSTICE M.R. SHAH For Petitioner(s) Mr. A.N.S. Nadkarni, ASG Mr. Arijit Prasad, Sr. Adv. Mr. D.L. Chidanand, Adv. Mr. Venkatesh, Adv. Mr. S.S. Rebello, Adv. Ms. Arzu Paul, Adv. Mr. Neeleshwar Pavani, Adv. Ms. Riya Soni, Adv. Ms. S. Agarwal, Adv. Ms. Akansha, Adv. MS. Juhi Bhambhami, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Gourab Banerji, Sr. Adv. Mr. Ninad Laud, Adv. Ms. Ananyaa Mazumdar, Adv. Ms. Raka Chatterjee, Adv. Mr. Sahil Tagotra, AOR UPON hearing counsel Court made following ORDER Leave granted. civil appeal is allowed in terms of signed order. Pending application, if any, stands disposed of. (MEENAKSHI KOHLI) (RENU KAPOOR) COURT MASTER COURT MASTER [Signed order is placed on file] 3 Pr. Commissioner of Income-tax, Jaipur-II v. Vaibhav Global Limited