IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. OF 2021 (@ SPECIAL LEAVE PETITION(C) No.19963 OF 2017) COMMISSIONER OF INCOME TAX, JAIPUR - II APPELLANT VERSUS STATE BANK OF BIKANER AND JAIPUR RESPONDENT ORDER Leave granted. Feeling aggrieved and dissatisfied with impugned judgment and order dated 14.09.2016 passed by High Court of Judicature for Rajasthan, Bench at Jaipur in Income Tax Appeal No.185 of 2014, by which Division Bench of High Court has dismissed said appeal preferred by Revenue, Revenue has preferred present appeal. Having heard Shri Balbir Singh, learned ASG appearing on behalf of Revenue and Shri Sanjay Jhanwar, learned counsel appearing on behalf of respondent/Assessee and having gone through and considered impugned judgment and order passed by High Court, we notice that except reproduction of observations made by Tribunal in paragrahps 23 and 24, there is no further independent reasoning given by High Court and nothing has been further discussed on merits and even substantial question of law has also not been framed. Under circumstances, on that ground alone, impugned judgment and order passed by High Court is Signature Not Verified hereby quashed and set aside and matter is remitted Digitally signed by R Natarajan Date: 2021.09.23 to High Court to decide and dispose of ITA 16:26:24 IST No.185/2014 afresh in accordance with law and on its own Reason: merits. Contd. - 2 - Income Tax Appeal No.185/2014 is ordered to be restored to file of High Court for fresh decision, as observed hereinabove. With this, present appeal stands disposed of. However, it is made clear that we have not expressed anything on merits in favour of either of parties. Considering fact that appeal before High Court is of year 2014, we request High Court to decide and dispose of appeal, in accordance with law and on its own merits, at earliest. J. [M.R. SHAH] J. [A.S. BOPANNA] NEW DELHI SEPTEMBER 20, 2021 ITEM NO.33 Court 13 (Video Conferencing) SECTION XV SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition for Special Leave to Appeal (C) No. 19963/2017 (Arising out of impugned final judgment and order dated 14-09-2016 in ITA No. 185/2014 passed by High Court of Judicature for Rajasthan at Jaipur) COMMISSIONER OF INCOME TAX, JAIPUR - II Petitioner(s) VERSUS STATE BANK OF BIKANER AND JAIPUR Respondent(s) Date : 20-09-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MR. JUSTICE A.S. BOPANNA For Petitioner(s) Mr. Balbir Singh, ASG Mr. S.K. Singhania, Adv. Ms. Manish Pushkarna, Adv. Mr. Shyam Gopal, Adv. Mr. Raj Bahadur Yadav, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Sanjay Jhanwar, Adv. Mr. Tarun Gupta, AOR UPON hearing counsel Court made following ORDER Leave granted. Civil Appeal stands disposed of in terms of signed order. Pending application(s), if any, shall stand disposed of. (NEETU SACHDEVA) (NISHA TRIPATHI) COURT MASTER (SH) BRANCH OFFICER (signed order is placed on file) Commissioner of Income-tax, Jaipur-II v. State Bank of Bikaner and Jaipur