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

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	ss.230-252 143(2) ss.139 (5) Income Tax Act 1961 Companies Act 2013
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Companies Act, 1956 (1 of 1956) Income Tax Act, 1961 (43 of 1961) Companies Act, 2013 (18 of 2013)
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Income Tax Act, 1961 – ss.139 (5), 143(2) – Companies Act, 2013 – ss.230-252 – Appellant Nos. 1 & 2 filed its original return of Income u/s. 139(1) of the Act, 1961 for A.Y. 2016-17 on 30.09.2016 and 30.11.2016 respectively – The appellants entered into schemes of arrangement and amalgamation with 9 companies – The appointed date as per the schemes was 01.01.2015 – The Schemes were sanctioned and approved by NCLT – Consequent to which, the appellants/transferee companies manually filed revised Returns of Income on 27.11.2018 with the Department – The Department contended that the appellant did not file application for condonation of delay and sought permission from CBDT, before filing the revised Returns beyond the statutory period of 31.03.2018 – The notice issued by the Department u/s. 143(2) of the Act, 1961 to give effect to the approval of the scheme was also withdrawn – Appellants filed writ petitions – The Single Judge of the High Court enabled the appellants to file their revised Returns of Income beyond the prescribed period under the Income Tax Act – However, the Division Bench of the High Court reversed the Judgment of the Single Judge – On appeal, held: The s.139 (5) of the Income Tax Act is not applicable to the facts and circumstances of the case since the revised returns were not filed on account of an omission or wrong statement – The delay occurred on account of the time taken to obtain sanction of the schemes of arrangement and amalgamation from the NCLT – It was impossible for the assessee companies to have filed the revised returns of Income for the A.Y. 2016-2017 before the due date of 31.03.2018, since the NCLT had passed the last orders granting approval and sanction of the schemes only on 22.04.2018 and 01.05.2018 – The Single Judge of the High Court had rightly allowed the writ petitions – Accordingly, the Judgment of the Division Bench of the High Court set aside.
Judge	Hon'ble Ms. Justice Indu Malhotra
Neutral Citation	2019 INSC 1410
Petitioner	M/s Dalmia Power Limited & Anr.
Respondent	The Assistant Commissioner Of Income Tax Circle 1, Trichy
SCR	[2019] 18 S.C.R. 1236
Judgement Date	2019-12-18
Case Number	9496

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