Legitquest :: Judgement Details

Swapna Mohanty v. The State Of Odisha & Ors

(Supreme Court Of India)

Special Leave to Appeal (Civil) No. 32405/2015 | 21-08-2018

1. Leave granted.

2. The appeal is allowed in terms of the signed non-reportable judgment.

Advocate List

Bench

HON'BLE MR. JUSTICE L. NAGESWARA RAO
HON'BLE MR. JUSTICE S. A. BOBDE

Eq Citations

2018 (3) ESC 571 (SC)
2018 (4) SCT 105 (SC)
2018 (6) SLR 512 (SC)
(2019) 2 SCC (LS) 119
2019 (1) SCJ 205
2018 (10) SCALE 346
(2018) 17 SCC 621
LQ/SC/2018/1042

Head Note

Income Tax Act, 1961 — S. 143(3) or S. 143(3)(a) — Assessee's claim for deduction under S. 35AD of IT Act, 1961, for the year 2006-07, rejected by AO on ground that the same was barred by limitation — AO's order upheld by CIT(A) and Tribunal — High Court, however, set aside the order of Tribunal and restored the claim of assessee — On facts, High Court held that the assessee was entitled to claim deduction under S. 35AD for the year 2006-07 — AO's order was set aside and the claim of assessee was restored — (Para 10)