In Commissioner Of Income Tax-Central & Anr v. M/S Mehna & Anr, the High Court (2006) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the writ petition is dismissed ashaving no merit.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
SB Civil Writ Petition No. 7040/2006
Commissioner of Income Tax-Central & anr Vs M/s Mehna & anr15.9.2006
Hon'ble Mr Justice Ashok Parihar
Mr Anuroop Singhi – for petitioners
Miss Anupama Parashar – for caveator-resp No.1BY THE COURT:
In view of the provisions of section 245-B of theIncome Tax Act, since, after due consideration, properdiscretion has been used by the Income Tax SettlementCommission, in the facts and circumstances, no furtherinterference is called for by this court under writjurisdiction.
Accordingly, the writ petition is dismissed ashaving no merit.
(Ashok Parihar) J.
bnsharma
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