NDLI: Principal Commissioner of Income Tax (central)-1 Vs. Nra Iron & Steel Pvt. Ltd.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Practice and Procedure Notice of SLP Service of
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Case(s) Referred	Referred Case 0
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Others
Headnote	Practice and Procedure – Notice of SLP – Service of – Applicant-company sought to re-call Judgment passed by the Supreme Court on the ground that the applicant-company was not served with the notice of the SLP – Acknowledgment receipt in the record showed one ‘SN’, chartered accountant of the applicantcompany had received dasti notice on 13.12.2018 – ‘SN’ submitted that he bonafide believed that the documents were “some income tax return documents from the Income Tax Department” and further submitted that he was suffering from an advanced stage of cataract and had undergone a surgery in both eyes on 04.01.2019 and 23.01.2019 – Applicant-company contended that ‘SN’ was not the ‘principal officer’ of the applicant and hence service could not have been effected upon him – Held: ‘SN’ admittedly was the power of Attorney holder of the applicant for the A.Y. 2009-10 and was the agent of the assessee-company and hence notice could be served on him as the agent of the assessee-company in the present case – ‘SN’ did not disclose as to when the envelope containing dasti notice was opened – Further, submission of ‘SN’ that dasti notice from the Supreme Court was considered by him as to be ‘some income tax return documents’ lacked credibility – Dasti notice was served on him on 13.12.2018, which was much prior to his surgery – He had sufficient time to inform the applicant of the proceedings – Also, ‘SN’ had appeared before the Income Tax Authorities to represent the applicant on various dates prior to his surgery – Therefore, no credible or cogent grounds for re-call of judgment made out – Applicant was duly served through authorised representative.
Judge	Hon'ble Ms. Justice Indu Malhotra
Neutral Citation	2019 INSC 1198
Petitioner	PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-1
Respondent	NRA IRON & STEEL PVT. LTD.
SCR	[2019] 13 S.C.R. 1106
Judgement Date	2019-10-25
Case Number	2463

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