NDLI: Genpact India Private Limited Vs. Deputy Commissioner of Income Tax & Anr.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Income Tax Act 1961 Scope of ss. 246(1)(a) and 246A(1)(a)
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Income Tax Act, 1961 (43 of 1961)
Case(s) Referred	Referred Case 0 Referred Case 1
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Income Tax Act, 1961: ss. 246(1)(a) and 246A(1)(a) – Scope of – Held: Scope of the provisions cannot be confined to the issues arising out of or touching upon assessment proceedings u/ss. 143 of 144 of Income Tax Act – Determination u/s. 115QA of the Act would also get covered under s. 246(1)(a). s. 115QA – Assessment order – Liability u/s. 115QA – Denied by assessee – Writ petition challenging assessment order – Petition disposed of by High Court on the ground that the same could not be entertained due to availability of alternate remedy u/s. 246-A of the Act – Appeal to Supreme Court – Held: An appeal is maintainable against determination of liability u/s. 115QA – Hence petition u/Art. 226 of the Constitution was rightly not entertained. Practice and Procedure : Petition u/Art. 226 of the Constitution – Preliminary objection as to its maintainability – Notice issued without rejecting preliminary objection which was later made absolute – After completion of pleadings, petition disposed of as not entertainable on the ground of availability of alternative remedy – Plea that preliminary issues are decided at the threshold and once that stage is crossed, High Court could not have considered the preliminary issue – Held: In the present case preliminary issue was not dealt with and disposed of and the same was still at large – Therefore, there is no infirmity in the approach adopted by the High Court in deciding the preliminary issue.
Judge	Honble Mr. Justice Uday Umesh Lalit
Neutral Citation	2019 INSC 1277
Petitioner	Genpact India Private Limited
Respondent	Deputy Commissioner Of Income Tax & Anr.
SCR	[2019] 17 S.C.R. 139
Judgement Date	2019-11-22
Case Number	8945

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

Genpact India Private Limited Vs. Deputy Commissioner of Income Tax & Anr.

Please Log-in to view this content

Seshasayee Paper & Boards Limited Vs. Deputy Commissioner of Income Tax

Ipca Laboratory Ltd. Vs. Deputy Commissioner of Income Tax, Mumbai

Deputy Commissioner, Income Tax, Baroda Vs. Gujarat Alkalies & Chemicals Ltd.

Bharat Beedi Works (private) Limited and Anr. Vs. Commissioner of Income-tax

Shree Sajjan Mills Ltd, Vs. Commissioner of Income Tax, M.p, Bhopal and Anr,

C.w.s. (india) Limited Vs. The Commissioner of Income Tax

Commissioner of Income Tax (central), Ludhiana Etc. Etc. Vs. Amritsar Transport Company Private Limited and Anr.

M/s Dalmia Power Limited & Anr. Vs. The Assistant Commissioner of Income Tax Circle 1, Trichy

Engineering Analysis Centre of Excellence Private Limited Vs. The Commissioner of Income Tax & Anr.

Genpact India Private Limited Vs. Deputy Commissioner of Income Tax & Anr.

Genpact India Private Limited Vs. Deputy Commissioner of Income Tax & Anr.

Please Log-in to view this content

Similar Documents

Seshasayee Paper & Boards Limited Vs. Deputy Commissioner of Income Tax

Ipca Laboratory Ltd. Vs. Deputy Commissioner of Income Tax, Mumbai

Deputy Commissioner, Income Tax, Baroda Vs. Gujarat Alkalies & Chemicals Ltd.

Bharat Beedi Works (private) Limited and Anr. Vs. Commissioner of Income-tax

Shree Sajjan Mills Ltd, Vs. Commissioner of Income Tax, M.p, Bhopal and Anr,

C.w.s. (india) Limited Vs. The Commissioner of Income Tax

Commissioner of Income Tax (central), Ludhiana Etc. Etc. Vs. Amritsar Transport Company Private Limited and Anr.

M/s Dalmia Power Limited & Anr. Vs. The Assistant Commissioner of Income Tax Circle 1, Trichy

Engineering Analysis Centre of Excellence Private Limited Vs. The Commissioner of Income Tax & Anr.

Genpact India Private Limited Vs. Deputy Commissioner of Income Tax & Anr.