Supreme Court Allows to Withdraw SLP to make Representation to CBDT u/s 119 of Income Tax Act [Read Judgement]
SLP was allowed to Withdraw to make representation to CBDT as per the provision under the Income Tax Act, of 1961.
Supreme Court – SLP – CBDT – Income Tax Act – TAXSCAN
Supreme Court – SLP – CBDT – Income Tax Act – TAXSCAN
The Supreme Court of India allowed the petitioner to withdraw a Special Leave Petition (SLP) to make representation to the Central Board of Direct Taxes under section 119 of the Income Tax Act, 1961. The SLP arose out of the impugned final judgment and order passed by the High Court Of Uttarakhand
Shri V. K. Shukla, senior counsel appeared for the petitioner, M/S Gee Cee Metals Private Limited (AOP) submitted that permission may be granted to the petitioner to withdraw the Special Leave petition with liberty to make a representation to the Central Board of Direct Taxes (CBDT) under Section 119 of the Income Tax Act, 1961 which was sought to adjustment given the rectification made by the Department about the PAN number of the petitioner/entity.
A two-judge bench comprising Justice B V Nagarathna and Justice Ujjal Bhuyan dismissed the Special Leave Petition as withdrawn reserving liberty to the petitioner.
Further held that “It is needless to observe that if any representation is made by the petitioner to the CBDT, the same shall be considered expeditiously and by law and a copy of the order passed thereon shall be communicated to the petitioner herein. Since the plea made by the petitioner herein in these proceedings was rejected on the ground of delay and not on merits as such, the representation to be made by the petitioner to the CBDT shall be considered on its own merits without being influenced by the impugned order(s).”
To Read the full text of the Order CLICK HERE
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