2010 INSC 1260
Commissioner of Income Tax, Kolkata-II
v.
West Bengal Infrastructure Development Finance Corporation Limited
(Supreme Court Of India)
ON'BLE CHIEF JUSTICE MR. S.H. KAPADIA HON'BLE MR. JUSTICE K.S.
RADHAKRISHNAN HON'BLE MR. JUSTICE SWATANTER KUMAR
Commissioner of Income Tax, Kolkata-II v. West Bengal Infrastructure Development
Finance Corporation Limited
C. A. No. 10462 of 2010 | 10-12-2010

1. By consent, the matter is taken up for hearing.

2. Heard learned counsel on both sides.

3. Delay condoned.

4. Leave granted.

5. Looking to the amount of tax involved in this case, we are of the view that the High Court
ought to have decided the matter on merits. In all such cases where there is delay on the part
of the Department, we request the High Court to consider imposing costs but certainly it
should examine the cases on merits and should not dispose of cases merely on the ground of
delay, particularly when huge stakes are involved.

6. Accordingly, the impugned order is set aside and the matter is remitted to the High Court
to decide the case de novo in accordance with law.

7. We request the High Court to dispose of this case as early as possible, preferably within a
period of four months from today.

8. The civil appeal is, accordingly, allowed.

9. No order as to costs.                             SpotLaw
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Commissioner of Income Tax, Kolkata-II v. West Bengal Infrastructure Development
Finance Corporation Limited

2  SpotLaw