SUPREME COURT OF INDIA
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SPECIAL LEAVE TO APPEAL (C) NO. 23860 OF 2016
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Principal Commissioner of Income-tax......................................................Appellant.
v.
Nilkanth Concast (P.) Ltd.
.........................................................................Respondent |
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R.K. AGRAWAL AND ABHAY MANOHAR SAPRE, JJ.
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| Date :MARCH 10, 2017 |
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| Appearances |
Ms. Pinky Anand, ASG, Mrs. Anil Katiyar, Manish Pushkarna, Parthiv Goswami, Ms. Poornima Bhat and Hemant Arya, Advs. for the Petitioner.
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Section 142 read with section 254 of the Income Tax Act, 1961 — Assessment — SLP granted against High Court's ruling that where question of extension of time limit to submit audit report in terms of proviso to section 142(2C) went to root of matter because question of assessment being barred by limitation hinged on said issue, Tribunal could not be said to have exceeded its jurisdiction in examining said question — Principal Commissioner of Income Tax vs. Nilkanth Concast P. Ltd.
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ORDER
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1. Delay condoned.
2. Leave granted.
3. Tag with Civil Appeal No. 2951 of 2012 and connected matters.
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[2017] 246 TAXMAN 371 (SC) |
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