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Crlrd/365/2001 Of Union Of India Thru Commissioner Of Income Tax v. M/S. S.p. And Company

High Court 26 Oct 2023 In favour of: Assessee

Forum / Bench

High Court · cisdb_16012018

Parties

Date of order

26 Oct 2023

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Crlrd/365/2001 Of Union Of India Thru Commissioner Of Income Tax v. M/S. S.p. And Company, the High Court (2023) dismissed the appeal under Section 5 of the Income-tax Act. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

Section 5 case law →

Case :- CRIMINAL REVISION DEFECTIVE No. - 365 of 2001 Revisionist :- Union Of India Thru Commissioner Of Income TaxOpposite Party :- M/S. S.P. And CompanyCounsel for Revisionist :- S. Chopra,A K Gupta Hon'ble Samit Gopal,J. 1. List revised. No one appears on behalf of the revisionist to pressthis revision despite the fact that there are two other learnedcounsels appearing in the matter. Sri Shashi Kant Pandey, learnedcounsel for the State is present. 2. This revision is reported to be beyond time by three days. Anapplication dated 24.11.2001 under Section 5 of the IndianLimitation Act has been filed. 3. Since there is no one present to press the delay condonationapplication, the same is dismissed for non prosecution. 4. The matter be consigned to records. Order Date :- 26.10.2023M. ARIF (Samit Gopal, J.)

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