Additional Cit Vs. Hcl Technologies Ltd. - Court Judgment

Excerpt:
head note: income tax act, 1961 . transfer pricing - determination of arm's length price alternate dispute resolution machanism under section 144c--when high court had remitted the matter to the tpo from whose order an appeal was pending before the cit(a), it would be in the interest of both sides to resort to alternate dispute resolution mechanism suggested in the budget of 2009 (see section 144c of the income tax act, 1961). the competent authority will not reject the application herein made by the assessee on the ground that the proposal has come after the cut-off date. the competent authority will decide the matter notwithstanding the pendency of the appeal before the cit(a). income tax act, 1961 section 92ca income tax act, 1961 section 144c - indian evidence act, 1872.section 32 (1): [aftab alam & deepak verma, jj] murder - three dying declarations burn injuries - deceased alleged to have been set on fire by her mother-in-law while she was cooking food on a kerosene stove as a result of which she had sustained 90% burn injuries - three dying declarations of deceased recorded - trial court convicted appellant under section 302 of ipc relying on third dying declaration of deceased - in deceased's first dying declaration, she had stated that while cooking food, on primus stove, she pumped air which inflamed the same, her clothes accordingly caught fire and she sustained burn injuries - in second dying declaration that deceased had stated that after cooking meals in the evening she was trying to extinguish the stove, but it got inflamed and her nylon saree caught fire - second dying declaration of deceased also stated that no one had put her to fire and no one should be blamed for it - third dying declaration though is in question-answer form but it has many over-writings and some dates have been scored out to put new dates this itself creates a doubt in mind with regard to correctness and veracity. until third and last dying declaration was recorded, her relatives never suspected that she has been burnt by appellant held, third dying declaration is not sufficient to hold the appellant guilty of commission of offence under section 302 of the ipc. it neither inspires confidence nor is wholly trustworthy to sustain the conviction of the appellant. it was an after-thought and has been got prepared after the deceased appears to have been tutored to say so by her parents. conviction by sessions court affirmed by high court was set aside. accused was acquitted.indian penal code, 1890.sections 302, 498a & 307/34: murder - three dying declarations burn injuries - deceased alleged to have been set on fire by her mother-in-law while she was cooking food on a kerosene stove as a result of which she had sustained 90% burn injuries - three dying declarations of deceased recorded - trial court convicted appellant under section 302 of ipc relying on third dying declaration of deceased - in deceased's first dying declaration, she had stated that while cooking food, on primus stove, she pumped air which inflamed the same, her clothes accordingly caught fire and she sustained burn injuries - in second dying declaration that deceased had stated that after cooking meals in the evening she was trying to extinguish the stove, but it got inflamed and her nylon saree caught fire - second dying declaration of deceased also stated that no one had put her to fire and no one should be blamed for it - third dying declaration though is in question-answer form but it has many over-writings and some dates have been scored out to put new dates this itself creates a doubt in mind with regard to correctness and veracity. until third and last dying declaration was recorded, her relatives never suspected that she has been burnt by appellant held, third dying declaration is not sufficient to hold the appellant guilty of commission of offence under section 302 of the ipc. it neither inspires confidence nor is wholly trustworthy to sustain the conviction of the appellant. it was an after-thought and has been got prepared after the deceased appears to have been tutored to say so by her parents. conviction by sessions court affirmed by high court was set aside. accused was acquitted. order1. delay condoned.2. heard both sides.3. we are of the view that in the peculiar facts and circumstances of this case, particularly when the high court has remitted the matter to the tpo from whose order an appeal is pending before the commissioner (appeals), it would be in the interest of both sides to resort to alternate dispute resolution mechanism suggested in the budget of 2009 (see section 144c of the income tax act, 1961). it is made clear that the competent authority will not reject the application herein made by the assessee on the ground that the proposal has come after the cut-off date. the learned addl. solicitor general will, accordingly, communicate instructions to the department. the competent authority will decide the matter notwithstanding the pendency of the appeal before the commissioner (appeals).special leave petition is disposed of.

Judgment:
ORDER

1. Delay condoned.

2. Heard both sides.

3. We are of the view that in the peculiar facts and circumstances of this case, particularly when the High Court has remitted the matter to the TPO from whose order an appeal is pending before the Commissioner (Appeals), it would be in the interest of both sides to resort to Alternate Dispute Resolution Mechanism suggested in the Budget of 2009 (see Section 144C of the Income Tax Act, 1961). It is made clear that the competent authority will not reject the application herein made by the assessee on the ground that the proposal has come after the cut-off date. The learned Addl. Solicitor General will, accordingly, communicate instructions to the department. The competent authority will decide the matter notwithstanding the pendency of the appeal before the Commissioner (Appeals).

Special Leave Petition is disposed of.