ACIT Vs Sodexo India Services Private Limited (Supreme Court of India)
The Supreme Court disposed of the petitions filed by the revenue in the case of Assistant Commissioner of Income Tax & Anr. Vs. Sodexo India Services Private Limited, citing its previous judgment in Union of India & Ors. vs. Rajeev Bansal. The Court directed that the assessee, Sodexo India Services, will be governed by the reasoning provided in the Rajeev Bansal case. The assessing officers are instructed to address the objections of the assessee in accordance with the law established by the Supreme Court’s judgment. The ruling grants the assessee the right to pursue further remedies for any remaining grievances, except for issues already settled in the cited precedent.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
1. Delay condoned.
2. These Special Leave Petitions is covered by the Judgment of this Court rendered on 3-10-2024 in “Union of India & Ors. vs. Rajeev Bansal” (Civil Appeal No.8629/2024 etc.) 2024 (11) Scale 473.
3. In view of the above, the petition(s) filed by the Revenue is disposed of. The assessee will be governed by reasons discussed in the said Judgment.
4. The assessing officers will dispose of the objections in terms of the law laid down by this Court. Thereafter, the assessee who is aggrieved will be at liberty to pursue all the rights and remedies in accordance with law, save and except for the issues which have been concluded in the Judgment.
