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2019 Supreme(SC) 2141
SUPREME COURT OF INDIA
Abhay Manohar Sapre, Dinesh Maheshwari, JJ.
Commissioner Of Income Tax - Appellant
Versus
M/s Phoenix Lamps Ltd. - Respondent
Petition(s) for Special Leave to Appeal (C) Nosl.26334/2017 (Arising out of impugned final judgment and order dated 13-02-2017 in ITA No. 446/2009 passed by the High Court of Judicature at Allahabad)
Decided On : 22-04-2019
Mr.Aman Lekhi, ASG Ms.Rekha Pandey, Adv. Mr.S.A.Haseeb, Adv. Mrs.Anil Katiyar, AOR, for the Appellant; Mr.Kavin Gulati, Adv. Dr.Shashwat Bajpai, Adv. Mr.Rohit Sthalekar, Adv. Mr.Sunny Choudhary, AOR, for the Respondent
The remedy for the aggrieved party lies in filing an appeal under Section 260-A of the Income Tax Act, 1961 before the jurisdictional High Court against the order passed by the Tribunal.
Headnote:
Appeal - Income Tax Act, 1961 - Remand order to Tribunal
Fact of the Case:
The Tribunal passed the final order pending a special leave petition challenging the remand order to the Tribunal.
Finding of the Court:
The High Court's order stands complied with by the Tribunal, and the remedy for the aggrieved party lies in filing an appeal under Section 260-A of the Income Tax Act, 1961 before the jurisdictional High Court.
Issues: Interference with the impugned order passed by the High Court
Ratio Decidendi: The remedy for the aggrieved party lies in filing an appeal under Section 260-A of the Income Tax Act, 1961 before the jurisdictional High Court against the order passed by the Tribunal.
Final Decision: The special leave petition is disposed of, and pending applications, if any, stand disposed of.
ORDER
1. Admittedly, as a result of the impugned order remanding the case to the Tribunal (ITAT), the Tribunal has passed the final order in the instant matter pending this special leave petition.
2. If that be so, the remedy of the aggrieved in our view lies in filing an appeal under Section 260-A of the Income Tax Act, 1961 before the jurisdictional High Court against the said order. We, therefore, find no good ground to interfere with the impugned order passed by the High Court which in our view stands complied with by the Tribunal.
3. Needless to say, in the event of an appeal being filed by the aggrieved before the High Court, the same shall be decided strictly in accordance with law.
With the aforesaid observation, the special leave petition is disposed of.
Pending applications, if any, stand disposed of.
