Northern Coal Fields Ltd. v. Assistant Commissioner of Income Tax, (SC) BS922572

Northern Coal Fields Ltd. v. Assistant Commissioner of Income Tax, (SC) BS922572 SUPREME COURT OF INDIA

Before:-Mr. A.K. Sikri and Mr. Ashok Bhushan, JJ.

Special Leave to Appeal (C) No(s). 18140 of 2017, (Arising out of impugned final judgment and order dated 23-03-2017 in WP No. 3164/2017 passed by the High Court Of M.P At Jabalpur). D/d. 24.7.2017.

Northern Coal Fields Ltd. - Petitioner

Versus

Assistant Commissioner of Income Tax and Others - Respondents

For the Petitioner:- Mr. C.S. Agarwal, Senior Advocate, Ms. Pushpa Sharma, Mr. Bhargava V. Desai, AOR, Mr. Uma Shankar and Mr. Akshat Mal Pani, Advocates.

Income Tax Act, 1961 Section 220, read with Section 245.

[Para 1]

ORDER

Mr. A.K. Sikri, J. - In the facts of this case, we are not inclined to interfere with the order of the High Court. However, after the adjustment of the tax in the next year, the balance amount, if any, should be refunded to the petitioner by the Income Tax Department. The Special Leave Petition is dismissed.

2. Pending application(s), if any, stands disposed of accordingly.