AAR Vs. Foster's Australia

Last updated: 23 September 2008

Court :
Supreme court

Brief :
Judgement of AAR can be taken to Supreme Court only after being challenged before a High Court.

Citation :
Yet to be reported

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (Civil) No(s).21519 / 2008 (From the judgment and order dated 09/05/2008 in AAR No.736/2006 of the AUTHORITY FOR ADVANCE RULINGS , INCOME TAX, NEW DELHI) FOSTER'S AUSTRALIA LTD. Petitioner(s) VERSUS C.I.T.,AURANGABAD & ANR. Respondent(s) (With prayer for interim relief) Date: 08/09/2008 This Petition was called on for hearing today. CORAM: HON'BLE MR. JUSTICE S.H. KAPADIA HON'BL E MR. JUSTICE B. SUDERSHAN REDDY For Petitioner(s) Mr. Amar Dave, Adv. Mr. Mahesh Agarwal, Adv. Mr. Atul Dua, Adv. Mr. Vikas Agarwal, Adv. Ms. Meenaks hi Grover, Adv. Mr. E.C. Agrawala,Adv. For Respondent(s) UPON hearing counsel the Court made the following OR D E R This Special Leave Petition is filed against the ruling given by the Authority for Advance Rulings under the Income Tax Act. When the matter reached hearing, we raised the query as to why petitioner has not moved the High Court under Article 226 of the Constitution? Realizing the difficulty, learned counsel for the petitioner seeks permission to withdraw the S.L.P. Permission granted with liberty to move the High Court within two weeks, if so advised. For a period of two weeks, the Income Tax Department will not commence the assessment proceedings. Special Leave Petition is, accordingly, permitted to be withdrawn. (N. ANNAPURNA) (MADHU SAXENA) COURT MASTER COURT MASTER