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SUPREME COURT OF INDIA
Kurian Joseph, R. Banumathi, JJ.
Principal Commissioner of Income Tax – Appellants
Versus
M/s. Rangsons Electronics Pvt. Ltd. – Respondents
Civil Appeal No.17325 of 2017 (@ Special Leave Petition (C) No.28673 of 2017 @ CC No.16890 of 2016)
Decided On : 27-10-2017
Leave granted - Civil Appeal - The court disposed of the appeal in terms of a previous judgment without issuing notice to the respondent, directing the Assessing Officer to issue notice to the respondent and the appellant to serve a copy of the judgment to the respondent. Pending applications were disposed of and no costs were awarded.
Fact of the Case:
The court disposed of the appeal in terms of a previous judgment without issuing notice to the respondent, directing the Assessing Officer to issue notice to the respondent and the appellant to serve a copy of the judgment to the respondent. Pending applications were disposed of and no costs were awarded.
Finding of the Court:
The court disposed of the appeal in terms of a previous judgment without issuing notice to the respondent, directing the Assessing Officer to issue notice to the respondent and the appellant to serve a copy of the judgment to the respondent. Pending applications were disposed of and no costs were awarded.
Issues:
Ratio Decidendi: The court disposed of the appeal in terms of a previous judgment without issuing notice to the respondent, directing the Assessing Officer to issue notice to the respondent and the appellant to serve a copy of the judgment to the respondent. Pending applications were disposed of and no costs were awarded.
Final Decision: The court disposed of the appeal in terms of a previous judgment without issuing notice to the respondent, directing the Assessing Officer to issue notice to the respondent and the appellant to serve a copy of the judgment to the respondent. Pending applications were disposed of and no costs were awarded.
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.
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.
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