SUPREME COURT OF INDIA
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SPECIAL LEAVE TO APPEAL (C) NO. 22780 OF 2016
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Principal Commissioner of Income-tax, Vadodara-2.....................................Appellant.
v.
Sun Pharmaceutical Industries Ltd.
................................................................Respondent |
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KURIAN JOSEPH AND ROHINTON FALI NARIMAN, JJ.
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| Date :DECEMBER 5, 2016 |
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| Appearances |
Tushar Mehta, ASG, Ashok K. Srivastava, Ms. Hari Priya, Ashok Panigrahi and Mrs. Anil Katiyar Advs. for the Petitioner.
Tarun Singh and Shekhar Prit Jha, Advs. for the Respondent.
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Section 80IA read with sections 80HHC and 147 of the Income Tax Act, 1961 — Deduction — SLP granted against high court's ruling that where assessing officer while framing assessment under section 143(3) had considered issue relating to deductions under sections 89IA and 80 HHC in detail , he would not initiate reassessment proceedings merely on basis of change of opinion that assessee had claimed excessive deductions in return of income — Principal Commissioner of Income Tax vs. Sun Pharmaceutical Industries Ltd.
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JUDGMENT
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1. Delay condoned.
2. Leave granted.
3. Tag with C.A. No. 2412 of 2014.
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[2017] 244 TAXMAN 218 (SC) |
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