Caw/655/2018 Of Pr. Director Of Income Tax (Investigation), Nagpur v. The Institute Of Chartered Accountants Of India, New Delhi And Another
High Court
20 Mar 2018 In favour of: Revenue
Forum / Bench
High Court · testcase
Parties
Caw/655/2018 Of Pr. Director Of Income Tax (Investigation), Nagpur v. The Institute Of Chartered Accountants Of India, New Delhi And Another
Date of order
20 Mar 2018
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Caw/655/2018 Of Pr. Director Of Income Tax (Investigation), Nagpur v. The Institute Of Chartered Accountants Of India, New Delhi And Another, the High Court (2018) allowed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Order
1
IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH, NAGPUR.
C.A.W.NO. 655/2018 IN W.P.NO. 7428/2017.Pr. Director of Income Tax (Investigation), Nagpur.-VERSUS-
The Institute of Chartered Accountants of India, New Delhi and another.
Office notes, Office Memoranda ofCoram, appearances, Court's orders Court’s or Judge’s Ordersor directions and Registrar’s orders.
CORAM: B. P. DHARMADHIKARIAND A.D. UPADHYE, JJ.
DATE : MARCH 20, 2018.
Heard Shri A. Parchure, learned Counselfor the applicant/petitioner, Shri H.V.Thakur, learnedCounsel for respondent no.1 and Shri S.V. Bhutada,learned Counsel for respondent no.2.
2.Respective learned counsel appearing forrespondents are seeking time to file reply to opposeprayer for amendment. Contention is, groundsavailable earlier or at the time of filing of writ petitionare now sought to be added because of specificdefence that maximum punishment prescribed in lawhas been awarded. It is contended that thus, a lacunae
are being filled in.
3.It is a settled law that Court whileconsidering prayer for amendment is not required tolook into the merits of the grounds sought to be added.The defence to said ground or then the availability ofthat ground is always open and can be raised atappropriate stage. Hence, without prejudice to therights and contentions of respondents, CivilApplication is allowed. Necessary amendment becarried out within a period of one week. Liberty torespondents to file additional reply, if any, within afurther period of two weeks.
4.Civil Application stands disposed of. No
costs.
JUDGE
JUDGE
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