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The Commissioner Of Income Tax (Central), Nagpur v. M/S Solar Capitals Limited

High Court 16 Oct 2015 In favour of: Revenue
Forum / Bench
High Court · testcase
Parties
The Commissioner Of Income Tax (Central), Nagpur v. M/S Solar Capitals Limited
Date of order
16 Oct 2015
Assessment year(s)
Outcome
Allowed

Case summary

In The Commissioner Of Income Tax (Central), Nagpur v. M/S Solar Capitals Limited, the High Court (2015) allowed 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

FARAD CONTINUATION SHEET No.IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH AT NAGPUR C.A.T. NO.22/2015 IN INCOME TAX APPEAL NO. 149/2013(D) (THE COMMISSIONER OF INCOME TAX (CENTRAL), NAGPUR VERSUS M/S SOLAR CAPITALS LIMITED) WITH C.A.T. NO.23/2015 IN INCOME TAX APPEAL NO. 145/2013(D) (THE COMMISSIONER OF INCOME TAX (CENTRAL), NAGPUR VERSUS M/S SOLAR CAPITALS LIMITED)WITH C.A.T. NO.24/2015 IN INCOME TAX APPEAL NO. 146/2013(D) (THE COMMISSIONER OF INCOME TAX (CENTRAL), NAGPUR VERSUS M/S SOLAR CAPITALS LIMITED)WITH C.A.T. NO.25/2015 IN INCOME TAX APPEAL NO. 144/2013(D) (THE COMMISSIONER OF INCOME TAX (CENTRAL), NAGPUR VERSUS M/S SOLAR CAPITALS LIMITED)WITH C.A.T. NO.26/2015 IN INCOME TAX APPEAL NO. 143/2013(D) (THE COMMISSIONER OF INCOME TAX (CENTRAL), NAGPUR VERSUS M/S SOLAR CAPITALS LIMITED)WITH C.A.T. NO.27/2015 IN INCOME TAX APPEAL NO. 142/2013(D) (THE COMMISSIONER OF INCOME TAX (CENTRAL), NAGPUR VERSUS M/S SOLAR CAPITALS LIMITED)WITH C.A.T. NO.28/2015 IN INCOME TAX APPEAL NO. 141/2013(D) (THE COMMISSIONER OF INCOME TAX (CENTRAL), NAGPUR VERSUS M/S SOLAR CAPITALS LIMITED) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Office Notes, Office Memoranda of Coram, Court's or Judge's ordersappearances, Court's orders of directionsand Registrar's orders - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Shri N.R. Saboo, counsel for the applicant/respondent. Shri S.N. Bhattad, counsel for the Non-applicant/petitioner. CORAM: SMT. VASANTI A. NAIK AND A.I.S. CHEEMA, JJ.DATE:OCTOBER 16, 2015. It is stated on behalf of the applicant thatinadvertently in paragraph no.2 of the order dated 13.08.2015, instead of mentioning Section 143(2), Section 143(3) has beenmentioned in two sentences. The learned counsel for the non-applicant does notobject to the correction sought. In the circumstances of the case, the words 'Section143(3)' should be substituted by “Section 143(2)”. The necessary correction should be made at the earliest. CAT22TO28-15 The civil application is allowed in the aforesaid terms and disposed of. JUDGE JUDGE APTE
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