SUPREME COURT OF INDIA
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Special Leave to Appeal (C) No. 11916/2015
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COMMISSIONER OF INCOME TAX JABALPUR (M.P.) ............................Appellant.
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S. GOYANKA LIME AND CHEMICAL LTD...............................................Respondent |
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MR. A.K. SIKRI AND MR. ROHINTON FALI NARIMAN, JJ.
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| Date : July 8, 2015 |
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| Appearances |
For The Petitioner : Mr. Y. P. Adhyaru, Sr. Adv. Ms. Purnima Bhat Kak, Adv. Mrs. Anil Katiyar, Adv. Mr. Manish Pushkarna, Adv.
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Section 151 read with section 148 of the Income Tax Act,1961 — Reassessment — Special leave petition dismissed against High Court ruling that where joint commissioner recorded satisfaction in mechanical manner and without application of mind to Accord sanction for issuing notice under section 148 reopening of assessment was invalid — Commissioner of Income tax vs. S Goyanka Lime & Chemicals Ltd.
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ORDER
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Delay condoned.
The special leave petition is dismissed. |
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[2016] 237 TAXMAN 378 (SC) |
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