Sahara India Commercial Corporation Ltd Kolkata v. Commissioner Of Income Tax, Delhi (Central)-1 New Delhi And Others
High Court
05 Sep 2016 In favour of: Revenue
Forum / Bench
High Court · dhcdb
Parties
Sahara India Commercial Corporation Ltd Kolkata v. Commissioner Of Income Tax, Delhi (Central)-1 New Delhi And Others
Date of order
05 Sep 2016
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Sahara India Commercial Corporation Ltd Kolkata v. Commissioner Of Income Tax, Delhi (Central)-1 New Delhi And Others, the High Court (2016) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
$~25 & 27
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 3263/2013
SAHARA INDIA COMMERCIAL CORPORATION LTD KOLKATA
..... Petitioner
versus
COMMISSIONER OF INCOME TAX, DELHI (CENTRAL)-1 NEW DELHI AND OTHERS
..... Respondent
+ W.P.(C) 3273/2013 SAHARA INDIA (FIRM), LUCKNOW
..... Petitioner
versus
COMMISSIONER OF INCOME TAX, DELHI (CENTRAL)-1 NEW DELHI AND OTHERS ..... Respondents
Present: Mr.Satyen Sethi and Mr.Arta Trana Panda, Advocates for the petitioner in both the matters. Mr.Dileep Shivpuri and Mr.Sanjay Kumar, Advocates for the respondent in both the matters
CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MS. JUSTICE DEEPA SHARMA O R D E R% 05.09.2016
It is stated in these proceedings that in view of the subsequent search and seizure operations, issuance of notice under Section 153A/153C for the assessment years in question stands abated. The revenue relies on the recent decision of the Supreme Court in V.L.S. Finance Limited vs. Commissioner of Income Tax [2016] 68
taxmann.com 368 (SC). This position is not disputed by the counsel
for the petitioner.
In these circumstances, the writ petitions are dismissed as infructuous.
S. RAVINDRA BHAT, J
SEPTEMBER 05, 2016 rb
DEEPA SHARMA, J
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