Hutatma Kisan Ahir Sahakari Sakhar Karkhana Ltd., Sangli v. Joint Commissioner Of Income Tax, Special Range-1, Kohapur
High Court
16 Feb 2010 In favour of: Unclear
Forum / Bench
High Court · newos
Parties
Hutatma Kisan Ahir Sahakari Sakhar Karkhana Ltd., Sangli v. Joint Commissioner Of Income Tax, Special Range-1, Kohapur
Date of order
16 Feb 2010
Assessment year(s)
1990-91
Outcome
Other
The order — as passed by the High Court
Case summary
In Hutatma Kisan Ahir Sahakari Sakhar Karkhana Ltd., Sangli v. Joint Commissioner Of Income Tax, Special Range-1, Kohapur, the High Court (2010) decided the matter.
Decision: The appeal is accordingly disposed of.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAYO. O. C. J.
INCOME TAX APPEAL (L) NO.815 OF 2006
Hutatma Kisan Ahir Sahakari Sakhar Karkhana Ltd., Sangli.
...Appellant.
Vs.
Joint Commissioner of Income Tax, Special Range-1, Kohapur.
...Respondent.
.....
Mr.Ajit M.Savagare i/b. Mr.S.S. Patwardhan for the Appellant.Mr. Vimal Gupta for the Respondent.
.....
CORAM : DR.D.Y.CHANDRACHUD &J.P.DEVADHAR, JJ.
16[th] February, 2010.
P.C. :
The Tribunal has disposed of the appeal before it, principally relying upon the judgment of a Division Bench of this Court in CIT vs. Shri Chhatrapati SSK Ltd., (2000) 245 ITR 498. We are of the view that having regard to the subsequent judgment of the Supreme Court in Siddheshwar Sahakari Sakhar Karkhana Ltd. vs. CIT, (2004) 12 SCC 1, it would be appropriate and proper to remit the proceedings back to the Tribunal for fresh decision on the basis of the judgment of the Supreme Court. In order to facilitate the passing of a fresh order on remand, the impugned
order of the Tribunal is set aside and ITA 113/PN/94, pertaining to
Assessment Year 1990-91, is restored to the file of the Tribunal for a fresh decision. The appeal is accordingly disposed of. There shall be no order as to costs.
( Dr.D.Y.Chandrachud, J.)
( J.P.Devadhar, J.)
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