THE COMMISSIONER OF INCOME-TAX vs. M/S BHARAT ELECTRONICS LTD

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RP/308/2011HC KarnatakaKAHC01064663201107 June 2013Bench: B.V.NAGARATHNA,K.L.MANJUNATH4 pages
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What did the High Court hold?

The High Court recalled its previous order dismissing the appeal. The original appeal (ITA No.17/2005) was restored to the file for fresh consideration.

What were the facts?

The High Court had previously dismissed an appeal (ITA No.17/2005) for not obtaining a No Objection Certificate (NOC) from a Dispute Committee. The Supreme Court later recalled its earlier orders and granted the appellant liberty to seek a review of the High Court's decision.

What were the issues?

Whether the dismissal of an appeal for want of NOC from a Dispute Committee was justified, especially in light of subsequent Supreme Court pronouncements and directions.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE

DATED THIS THE 7TH DAY OF JUNE 2013

PRESENT

THE HON’BLE MR.JUSTICE K.L.MANJUNATH

AND

THE HON’BLE MRS.JUSTICE B.V.NAGARATHNA

REVIEW PETITION NO.308 OF 2011 IN ITA.NO.17 OF 2005

BETWEEN:

1.

The Commissioner of Income-Tax C.R.Building Queens Road, Bangalore – 560 001.

2.

The Deputy Commissioner Of Income-Tax

Assessment

Special Range – 5

C.R.Building,

Queens Road,

Bangalore. …PETITIONERS

(By Sri K.V.Aravind, Advocate)

AND:

M/s.Bharat Electronics Ltd No.116/2, Race Course Road, Bangalore. …RESPONDENT

(By Sri S.Parthasarathy, Advocate)

*****

This RP filed under Order 47 Rule 1 of CPC, praying to review the order dated 23.03.2010 passed in ITA.No.17/2005.

This RP coming on for admission this day, K.L.Manjunath made the following:-

ORDER

The present Review Petition is filed to review the order dated 23rd March, 2010 passed in ITA No.17/2005. ITA No.17/2005 was dismissed by us on the ground that the review petitioner had not obtained NOC from the Committee of Dispute while preferring the appeal against the public sector undertaking. The Hon’ble Supreme Court

3 in Electronics Corporation of India Ltd., vs. Union of India & others recalled the order passed in 1995 Supplement(4) SCC 541 dated 11-10-1991; (2004) 6 SCC 437 dated 7-1-1994; (2007) 7 SCC 39 dated 20-7-2007. In addition to that the order passed by us in the present appeal was carried to the Hon’ble Supreme Court in Special Leave Petition (C) CC No.5686/2011 wherein the Special Leave Petition has been disposed off granting opportunity to the appellant to move this Court for review. Relying upon these two orders the present Petition is filed. In view of the order passed by the Hon’ble Supreme Court in Electronics Corporation of India Ltd., and the liberty granted by the Apex Court in the present case the order passed by us on 23rd March, 2010 in ITA No.17/2005. is hereby recalled. ITA No. ITA No.17/2005. is restored to file.

Accordingly the Review Petition is allowed and disposed off.

Post ITA No.17/2005 before the regular Court.

Sd/-

JUDGE

Sd/-

JUDGE

Rsk/-

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