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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Special Leave Petitions Withdrawn by Supreme Court in Income Tax Matter</h1> The Supreme Court dismissed the Special Leave Petitions as withdrawn after the petitioner requested withdrawal following an order by the Commissioner ... Withdrawal of Special Leave Petition and dismissal as withdrawn - remand under Section 263 of the Income-tax Act, 1961 - no opinion on meritsWithdrawal of Special Leave Petition and dismissal as withdrawn - no opinion on merits - Permission to withdraw the Special Leave Petitions and consequent dismissal of the petitions as withdrawn - HELD THAT: - The Court granted the prayer of learned counsel for withdrawal of the Special Leave Petitions and allowed the petitions to be dismissed as withdrawn. The order expressly records that the Court is not expressing any opinion on the merits of the underlying disputes. There is no adjudication on substantive questions of law or fact in these petitions because the petitions were withdrawn by the petitioner and so disposed of on that basis.Special Leave Petitions dismissed as withdrawn; no opinion expressed on merits.Remand under Section 263 of the Income-tax Act, 1961 - remand to Assessing Officer - Existence of remand to the Assessing Officer by the Commissioner under Section 263 and its effect on the petitions - HELD THAT: - The Court recorded that the Commissioner has passed orders under Section 263 remanding the matters to the Assessing Officer on all points, including the issues raised in these petitions. That factual position was relied upon by counsel in seeking withdrawal. The Court dealt with the petitions by permitting withdrawal in light of the remand and did not entertain or decide the substantive issues remanded to the Assessing Officer.Matters stand remanded to the Assessing Officer by the Commissioner under Section 263; the Court did not decide the remanded substantive issues.Final Conclusion: The Special Leave Petitions were permitted to be withdrawn and are dismissed as withdrawn; the Court refrained from expressing any view on the merits, and the matters have been remanded to the Assessing Officer by the Commissioner under Section 263 for further consideration. The Supreme Court dismissed the Special Leave Petitions as withdrawn after the petitioner requested withdrawal due to an order passed by the Commissioner under Section 263 of the Income Tax Act, remanding the matter to the Assessing Officer. The Court did not express any opinion on the merits of the case.
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