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Director Of Income Tax, (International Taxation)-Ii, New Delhi v. M/S Viking Supply Ships Limited

High Court 01 Apr 2014 In favour of: Assessee

Forum / Bench

High Court · ukhcucis_pg

Parties

Date of order

01 Apr 2014

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Director Of Income Tax, (International Taxation)-Ii, New Delhi v. M/S Viking Supply Ships Limited, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.

Decision: The appeal fails and the same is dismissed.

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

Sections referenced in this judgment

Section 254 case law →

IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Income Tax Appeal No. 28 of 2013 Director of Income Tax, (International Taxation)-II, New Delhi ……….. Appellant Versus M/s Viking Supply Ships Limited ……….. Respondent Present: Mr. Hari Mohan Bhatia, Advocate for the appellant. Mr. P.R[. Mullick, Advocate for the respondent.] Coram: Hon’ble Barin Ghosh, C.J.Hon’ble V.K. Bist, J. BARIN GHOSH, C.J. (Oral) The issue raised in the present appeal is covered by second proviso to Section 254 (2A) of the Income Tax Act, 1961 inserted by the Finance Act, 2008 granting the Tribunal power to grant stay of the order of the Appellate Authority for a period of 365 days. In the instant case, such power having been exercised by the Tribunal, there is no scope of interference. The appeal fails and the same is dismissed. (V.K. Bist, J.) (Barin Ghosh, C.J.) 01.04.2014 01.04.2014 P. Singh

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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