NDLI: The Principal Commissioner of Income Tax-8 Vs. M/s Yes Bank Ltd.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	No substantial question of law framed u/s.260-A Income Tax Act ss.35-D Bank (assessee) appeal to High COurt 1961 industrial undertaking 260-A and 263
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Income Tax Act, 1961 (43 of 1961)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Income Tax Act, 1961 – ss.35-D, 260-A and 263 – Issue was as to whether the respondent-Bank (assessee) is an industrial undertaking so as to entitle them to claim deduction u/s.35-D of the 1961 Act – After the Assessing Officer passed order, adverse order was passed by the Commissioner – Income Tax Appellate Tribunal (ITAT) allowed the appeal filed by the respondent – Appeal by the appellant-Revenue in the High Court u/s.260-A of the 1961 Act – Dismissed – On appeal, held: High Court did not frame any substantial question of law as is required to be framed u/s.260-A of the 1961 Act – High Court dismissed the appeal without deciding any issue arising in the case saying that it is not necessary – Main issue involved in this appeal, as rightly taken note of by the High Court, was with regard to the applicability of s.35-D of the 1961 Act to the respondent, it was however, not decided – Impugned order set aside – Issue with regard to applicability of s.35-D of the 1961 Act to the respondent is already pending consideration before the High Court at the instance of the respondent in another appeal – Accordingly, appeal remanded to the High Court for its decision on merits in accordance with law along with another appeal, if pending – No opinion expressed on the merits of the case.
Judge	Hon'ble Mr. Justice Abhay Manohar Sapre
Neutral Citation	2019 INSC 392
Petitioner	The Principal Commissioner Of Income Tax-8
Respondent	M/s Yes Bank Ltd.
SCR	[2019] 5 S.C.R. 6
Judgement Date	2019-03-15
Case Number	3148

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