SUPREME COURT OF INDIA
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SPECIAL LEAVE TO APPEAL (C) NO. 8397 OF 2015
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Binani Industries Ltd..........................................................................................Appellant.
v.
Commissioner of Income-tax, Central-I
...........................................................Respondent |
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ANIL R. DAVE AND ADARSH KUMAR GOEL, JJ.
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| Date :NOVEMBER 20, 2015 |
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| Appearances |
J.D. Mistry, Sr. Adv., Kunal A. Cheema, Madhur Agrawal, Amol B. Karande and Vilas Giri, Advs. for the Petitioner.
N.K. Kaul, ASG, Ms. Rekha Pandey, S.S. Kachuana and Mrs. Anil Katiyar, Advs. for the Respondent.
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Section 143 read with section 153 of the Income Tax Act, 1961 — Assessment — SLP dismissed against High Courts ruling that where assessee visited Departments office and found assessment order which was passed within prescribed period of limitation and ready to be served upon him and also there was no indication that AO revised his order, assessment order could not be treated as barred by limitation merely on ground that same was received by assessee beyond period of limitation — Binani Industries Ltd. vs. Commissioner of Income Tax.
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ORDER
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1. We do not find any merit in this petition. The special leave petition is, accordingly, dismissed.
2. Pending application if any, stands disposed of.
3. However, the question of law is kept open.
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[2016] 242 TAXMAN 109 (SC) |
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