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Principal Commissioner Of Income Tax 5 & Ors v. M/s. Lg Electronics India Pvt. Ltd

Principal Commissioner Of Income Tax 5 & Ors v. M/s. Lg Electronics India Pvt. Ltd

(Supreme Court Of India)

Civil Appeal No. 6850 Of 2018 | 20-07-2018

1. Delay condoned.

2. Leave granted.

3. Having heard Shri Vikramjit Banerjee, learned ASG appearing on behalf of the appellant, and giving credence to the fact that he has argued before us that the administrative Circular will not operate as a fetter on the Commissioner since it is a quasi judicial authority, we only need to clarify that in all cases like the present, it will be open to the authorities, on the facts of individual cases, to grant deposit orders of a lesser amount than 20%, pending appeal.

4. The appeal is disposed of accordingly.

5. Pending application, if any, shall stand disposed of.

Advocate List
  • For Petitioner(s) Mr. Vikramjit Banerjee, ASG, Mr. Arijit Prasad, Adv. Mr. Manish Pushkarna, Adv. Mr. Praveena Gautam, Adv. Mrs. Anil Katiyar, AOR
  • For Respondent(s) Mr. Deepak Chopra, Adv. Ms. Rashmi Chopra, Adv. Mr. Amit Srivastava, Adv. Mr. Ankul Goyal, Adv. Mr. Harpreet Singh Ajmani, AOR
Bench
  • HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN
  • HON'BLE MS. JUSTICE INDU MALHOTRA
Eq Citations
  • (2018) 18 SCC 447
  • (2018) 303 CTR SC 649
  • LQ/SC/2018/891
Head Note

Income Tax — Appeal — Commissioner of Income Tax (CIT) being a quasi judicial authority — Administrative Circular not operating as a fetter on the Commissioner — Commissioner, on the facts of individual cases, being empowered to grant deposit orders of a lesser amount than 20%, pending appeal — Circulars — Non-obstante clause — Applicability