Latest Judgments

BSES Rajdhani Power Ltd. v. Principal Commissioner of Income Tax

May 2, 2023
Petition(s) for Special Leave to Appeal (C) No(s). 6457/2018

1. Having heard the learned counsel for the parties, we are not inclined to interfere with the impugned judgment. However, we would like to clarify that the petitioner will be entitled to raise all pleas and contentions, including the contention that the preconditions for invoking jurisdiction under Section 263 of the Income Tax Act, 1961 are not satisfied before the Commissioner of Income Tax.

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(Sanjiv Khanna and M.M. Sundresh, JJ.)

 

Petition(s) for Special Leave to Appeal (C) No(s). 6457/2018, decided on May 2, 2023

 

BSES Rajdhani Power Ltd. __________________________ Petitioner;

 

v.

 

Principal Commissioner of Income Tax ______________ Respondent.

 

Petition(s) for Special Leave to Appeal (C) No(s). 6457/2018 and ITA No. 387/2017

 

The Order of the court was delivered by

Order

 

1. Having heard the learned counsel for the parties, we are not inclined to interfere with the impugned judgment. However, we would like to clarify that the petitioner will be entitled to raise all pleas and contentions, including the contention that the preconditions for invoking jurisdiction under Section 263 of the Income Tax Act, 1961 are not satisfied before the Commissioner of Income Tax. We also clarify that while we have upheld the direction for remand for fresh hearing and decision, we have not made any observations/comments on the merits of the case.

 

2. Recording the aforesaid, the special leave petition is dismissed.

 

3. Accordingly, the interim order is vacated.

 

4. Pending application(s), if any, shall stand disposed of.

 

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