The Principal Commissioner of Income Tax v. M/s. Rangsons Electronics Pvt. Ltd.

Supreme Court of India · 27 Oct 2017 · 2017 INSC 1059

Kurian Joseph; R. Banumathi

CIVIL APPEAL NO.17325 OF 2017

(2017) 2 SCC 1

tax appeal_dismissed Significant

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The Supreme Court dismissed the income tax appeal by applying its earlier judgment in C.I.T. v. Yokogawa without issuing notice to the respondent, directing the Assessing Officer to issue notice subsequently.

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IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.17325 OF 2017
[@ SPECIAL LEAVE PETITION (C) NO.28673/2017 @ CC NO.16890/2016]
THE PRINCIPAL COMMISSIONER OF INCOME TAX APPELLANT(S)

VERSUS

M/S. RANGSONS ELECTRONICS PVT. LTD. RESPONDENT(S)

JUDGMENT

KURIAN, J.

Leave granted.

2. In the nature of the order we propose to pass, it is not necessary to issue notice to the respondent, since this Court has rendered its Judgment in the relied upon matter on 16.12.2016 [(Civil Appeal No.8498/2013) C.I.T. and Anr. v. M/s. Yokogawa India Limited, reported in (2017) 2 SCC 1].

3. Therefore, this appeal is disposed of in terms of the said judgment.

4. Since, notice is not issued to the respondent before this Court, we make it clear that the Assessing Officer will issue notice to the respondent. 2017 INSC 1059

5. We also direct the appellant to serve a copy of this judgment to the respondent.

6. Pending applications, if any, shall stand disposed of.

7. There shall be no orders as to costs ........................ J. [KURIAN JOSEPH] ....................... J. [R. BANUMATHI] NEW DELHI; OCTOBER 27, 2017.

The Principal Commissioner of Income Tax v. M/s. Rangsons Electronics Pvt. Ltd.

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JUDGMENT

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