Ita/202/2007 Of Director Of Income Tax And Another v. Clough Engineering Ltd
High Court
12 Mar 2013 In favour of: Unclear
Forum / Bench
High Court · ukhcucis_pg
Parties
Ita/202/2007 Of Director Of Income Tax And Another v. Clough Engineering Ltd
Date of order
12 Mar 2013
Assessment year(s)
2001-2002
Outcome
Other
The order — as passed by the High Court
Case summary
In Ita/202/2007 Of Director Of Income Tax And Another v. Clough Engineering Ltd, the High Court (2013) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Income Tax Appeal No. 202 of 2007
Director of Income Tax and another. ..….Appellants
Versus
Clough Engineering Ltd.
….….Respondent
Mr. Hari Mohan Bhatia, Advocate for the appellants. Mr. Chetan Joshi, Advocate for the respondent.
Coram : Hon’ble Barin Ghosh, C. J.Hon’ble Alok Singh, J.
Barin Ghosh, C.J. (Oral)
The judgment of the Tribunal is based on an earlier judgment of the Tribunal as referred in Paragraph 5 of the judgment under appeal. This earlier order of the Tribunal was passed in respect of the selfsame assessee for the assessment year 2001-2002. That has been confirmed by a Division Bench of this Court in Commissioner of Income Tax Vs. Clough Engineering Ltd. reported in 2008 (300) ITR 0435-UTT. Same issue has been raised in the present appeal. We decide the same against the appellants by following the said judgment of this Court and, thereby, dispose of the appeal.
(Alok Singh, J.) (Barin Ghosh, C.J.)
12.03.2013 12.03.2013 Rathour
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