What did the Supreme Court hold?

The Supreme Court, in light of a previous judgment, found that the matter needed re-examination by the Assessing Officer. They upheld the High Court's direction for the assessee to move the Assessing Officer.

The assessee challenged the validity of a show-cause notice for penalty proceedings by filing a writ petition. The High Court directed the assessee to approach the Assessing Officer for re-examination.

What were the issues?

The primary issue was the validity of the show-cause notice and whether the matter required re-examination by the Assessing Officer in light of a Supreme Court judgment.

M/S Mitsubishi Corporation Delhi vs Joint Commnr.of Income Tax Delhi | Supreme Court 2010

Cause title — parties, addresses and appearances

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.5493 OF 2003 M/s. Mitsubishi Corporation, Delhi ...Appellant(s) Versus Joint Commnr. of Income Tax, Delhi ...Respondent(s)

O R D E R Heard learned counsel on both sides.

Since the assessee had questioned the validity of show-cause notice dated 2nd March, 2001, by filing Civil Writ Petition No.2533 of 2001 in the Delhi High Court, we are of the view that, in the light of the judgement of this Court in the case of Commissioner of Income Tax vs.

Eli Lilly & Company (India) Private Limited, reported in [2009] 312 I.T.R.225, the matter needs re-examination by the Assessing Officer in terms of the said judgement. In the circumstances, we see no reason to interfere with the impugned judgement of the High Court which has directed the assessee to move the Assessing Officer in the penalty proceedings.

Subject to above, the assessee's civil appeal is dismissed with no order as to costs. ......................J. [S.H. KAPADIA] ......................J. [AFTAB ALAM] New Delhi, February 02, 2010.

M/S MITSUBISHI CORPORATION DELHI vs. JOINT COMMNR.OF INCOME TAX DELHI

What did the Supreme Court hold?

What were the facts?

What were the issues?

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