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Ita/909/2009 Of The Commissioner Of Income Tax v. Nahar Theaters P. Ltd

High Court 10 Jan 2013 In favour of: Unclear

Forum / Bench

High Court · dhcdb

Parties

Date of order

10 Jan 2013

Assessment year(s)

—

Outcome

Other

Case summary

In Ita/909/2009 Of The Commissioner Of Income Tax v. Nahar Theaters P. Ltd, the High Court (2013) decided the matter.

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

The order — as passed by the High Court

>v s.-10-12* IN TIII| UI(;II COURT OF DtrI,HI A'l' NI,IW DIiLIII* IN TIII| UI(;II COURT OF DtrI,HI A'l' NI,IW DIiLIII r I'r'A 84s/2009.r'.1L90912009 & ITA 140912010 COIIAM:IION'I}I,E MTT .NISTICI! I}ADAR DUIUIIIZ AIIMITI)nON' lllFl MIf .IUSTICII R.V. I,I'ASWAII ORDEII 10.01.2013 In thcsc threc appcals, namely, ITA [84512009, ]I'l'A [90912009 ][and I'I'A]140912010 pcrtaining to thc assessment ycars 2003-04, [2004-05 ][and ][2005-0(r,]rcspcctivcly, tlre ordcrs dated 18.12.2008 and 12.0tt.2009 in IIA Nos. I66llDcll2007.3lt\4lDell2007 and 2301/DeU2009 [passed ][by ][the ][Incorne'fax Appcllatc ]['l'ribunal ][arc]impugnccl. l'hc counsel for thc partics are agreed that [thcsc ]maltcrs [rccluirc ][to ][bc ][rc-]considercd by the ['Ii'ibunal. ]We have also noticcd [that ][tltc ][MctnoLandutn ][o[']Ilndolstanding (MOU) dated 21.12.2002 has not bcen considcrcd by thc ['Ii'ibunal]lrom thc standpoint as to whcthel thc said MOIJ [rvas ][pafl ]of thc [t'ccorcl ][bcforc ][the]Assessing Officcr or not. ['I'his ]also needs to be lookcd [into ][by ][thc ]['[ribunal.] Consequcntly, [i.ve ][are ][setting ][asidc the ][impugncd ][orclcrs ][cxccpt ][thc ][portiort'uvith]rcgarcl to thc anrlual lctting valuc in rcspect of [the ][asscssllloltt ][ycar ][2003-04. ]['l'hc ][rcst]of thc contentions of the parlies rvill bc [gone ]into afi'csh by the Jlribural. .tI )->-' ' 't'he partics shall appcar bcfore the'I'ribunal on 28.01 .2013. in tl'rc first instancc. 'Ihc appcals stand disposcd of accorclingly. /h?w6*('BADAR DURIII,IZ AIIMIiII), .I hIl\\[r*..-1 [.]ll.v.IlAswAll, J . .IANI]ARY 10,2013SR

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