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| The Tax Publishers2020 TaxPub(DT) 1021 (SC) : (2020) 270 TAXMAN 0187 INCOME TAX ACT, 1961
Section 261 Section 263
Where the department preferred SLP to appeal against the judgment of Delhi High Court in Pr. CIT v. Indian Farmers Fertilizers Cooperative Ltd. [ITA No. 1090/2018 & CM Appl. Nos. 40595/2018, 45166/2018, dt. 29-10-2018] : 2019 TaxPub(DT) 4077 (Del-HC), whereby the High Court held that similar order passed by Pr.CIT in case of same assessee for assessment year 2010-11 under section 263 was quashed by Tribunal and further, appeal before High Court against the said order for assessment year 2010-11, was dismissed by High Court. Therefore, no substantial question of law arose for consideration in instant appeal, the Supreme Court granted leave to department to appeal thereagainst and directed the Registry to tag this SLP with SLP (Civil) Diary No. 41708 of 2017.
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Appeal (Supreme Court) - Special leave petition - Revision under section 263 - Validity--Subsequent change in tax slab rate, whether warants interference in already concluded matter in case of same assessee
Department preferred SLP to appeal against the judgment of Delhi High Court in Pr. CIT v. Indian Farmers Fertilizers Cooperative Ltd. [ITA No. 1090/2018 & CM Appl. Nos. 40595/2018, 45166/2018, dt. 29-10-2018] : 2019 TaxPub(DT) 4077 (Del-HC), whereby the High Court held that similar order passed by Pr.CIT in case of same assessee for assessment year 2010-11 under section 263 was quashed by Tribunal and further, appeal before High Court against the said order for assessment year 2010-11, was dismissed by High Court. Therefore, no substantial question of law arose for consideration in instant appeal.Held: The Supreme Court granted leave to department to appeal thereagainst and directed the Registry to tag this SLP with SLP (civil) Diary No. 41708 of 2017.
REFERRED :
FAVOUR : Leave granted.
A.Y. :
IN THE SUPREME COURT OF INDIA
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