(Rohinton Fali Nariman and Indu Malhotra, JJ.)
Principal Commissioner Of Income Tax 5 & Ors. _______ Appellant(s)
v.
M/s. LG Electronics India Pvt. Ltd. ____________________ Respondent
Civil Appeal No. 6850 of 2018 [Arising out of SLP (Civil) No. 19027 of 2018 @ Diary No. 18927 of 2018], decided on July 20, 2018
The Order of the court was delivered by
Order
1. Delay condoned.
2. Leave granted.
3. Having heard Shri Vikramjit Banerjee, learned ASG appearing on behalf of the appellant, and giving credence to the fact that he has argued before us that the administrative Circular will not operate as a fetter on the Commissioner since it is a quasi judicial authority, we only need to clarify that in all cases like the present, it will be open to the authorities, on the facts of individual cases, to grant deposit orders of a lesser amount than 20%, pending appeal.
4. The appeal is disposed of accordingly.
5. Pending application, if any, shall stand disposed of.
SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 18927/2018
Prinicpal Commissioner Of Income Tax 5 & Ors ______ Petitioner(s)
v.
M/s. LG Electronics India Pvt. Ltd ____________________ Respondent
(FOR ADMISSION and I.R. and IA No. 84115/2018-CONDONATION OF DELAY IN FILING and IA No. 84116/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Date : 20-07-2018 This petition was called on for hearing today.
(Before Rohinton Fali Nariman and Indu Malhotra, JJ.)
For Petitioner(s) Mr. Vikramjit Banerjee, ASG,
Mr. Arijit Prasad, Adv.
Mr. Manish Pushkarna, Adv.
Mr. Praveena Gautam, Adv.
Mrs. Anil Katiyar, AOR
For Respondent(s) Mr. Deepak Chopra, Adv.
Ms. Rashmi Chopra, Adv.
Mr. Amit Srivastava, Adv.
Mr. Ankul Goyal, Adv.
Mr. Harpreet Singh Ajmani, AOR
UPON hearing the counsel the Court made the following
Order
6. Leave granted.
7. The appeal is disposed of in terms of the signed order.
8. Pending applications, if any, shall stand disposed of.
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