27 October 2017
Supreme Court
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THE PRINCIPAL COMMISSIONER OF INCOME TAX Vs M/S RANGSONS ELECTRONICS PVT. LTD.

Bench: HON'BLE MR. JUSTICE KURIAN JOSEPH, HON'BLE MRS. JUSTICE R. BANUMATHI
Judgment by: HON'BLE MR. JUSTICE KURIAN JOSEPH
Case number: C.A. No.-017325-017325 / 2017
Diary number: 27336 / 2016
Advocates: ANIL KATIYAR Vs


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NON-REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.17325 OF 2017 [@ SPECIAL LEAVE PETITION (C) NO.28673/2017 @ CC NO.16890/2016]

THE PRINCIPAL COMMISSIONER OF INCOME TAX APPELLANT(S)

                               VERSUS

M/S. RANGSONS ELECTRONICS PVT. LTD. RESPONDENT(S)

J U D G M E N T KURIAN, J.

Leave granted. 2. In the nature of the order we propose to pass, it is not necessary to issue notice to the respondent, since  this Court  has rendered  its Judgment  in the relied  upon  matter  on  16.12.2016  [(Civil  Appeal No.8498/2013) C.I.T. and Anr. v. M/s. Yokogawa India Limited, reported in (2017) 2 SCC 1]. 3. Therefore, this appeal is disposed of in terms of the said judgment. 4. Since,  notice  is  not  issued  to  the  respondent before  this  Court,  we  make  it  clear  that  the Assessing  Officer  will  issue  notice  to  the respondent.   

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5. We also direct the appellant to serve a copy of this judgment to the respondent. 6. Pending  applications,  if  any,  shall  stand disposed of. 7. There shall be no orders as to costs.

.......................J.               [KURIAN JOSEPH]  

.......................J.               [R. BANUMATHI]  

NEW DELHI; OCTOBER 27, 2017.

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