The Principal Commissioner Of Income ... vs M/S Rangsons Electronics Pvt. Ltd.

The Supreme Court disposed of the appeal in accordance with its earlier judgment in C.I.T. v. M/s. Yokogawa India Limited [(2017) 2 SCC 1], emphasizing that notice to the respondent is not required at this stage. The Court directed the Assessing Officer to issue notice to the respondent and instructed the appellant to serve a copy of the judgment to the respondent. No costs were awarded in this matter.