S.C : Assessee not heard in appeals Review petition dismissed by High Court for absence

Supreme Court Of India

Novo Nordisk Pharma India Ltd. vs. CIT

Section 194C

Assessment Year 1997-98

Anil R. Dave And L. Nageswara Rao, JJ.

Civil Appeal Nos. 9616 & 9617 Of 2016

September 21, 2016

JUDGMENT

Anil R. Dave, J. – Leave granted.

2. It is a fact that the assessee was not heard when the impugned judgment was delivered. We note the fact that even the review petition filed by the appellant before the High Court was also rejected.

3. In the circumstances, the impugned judgment is set aside and the matters are remitted to the High Court for hearing afresh.

4. The civil appeals are disposed of as allowed. Pending application, if any, shall stand disposed of. There shall be no order as to costs.

[Citation : 389 ITR 134]

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