The Commissioner Of Income Tax, Jalandhar Ii, Jalandhar v. M/S Nakodar Coop Sugar Mills Limited, Nakodar, Districtjalandhar
High Court
08 Dec 2008 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
The Commissioner Of Income Tax, Jalandhar Ii, Jalandhar v. M/S Nakodar Coop Sugar Mills Limited, Nakodar, Districtjalandhar
Date of order
08 Dec 2008
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax, Jalandhar Ii, Jalandhar v. M/S Nakodar Coop Sugar Mills Limited, Nakodar, Districtjalandhar, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, this appeal is dismissed.
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
IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH
ITA No.35 of 2004 Date of decision: 8.12.2008
The Commissioner of Income Tax, Jalandhar II, Jalandhar
Vs.
-----Appellant
M/s Nakodar Coop Sugar Mills Limited, Nakodar, DistrictJalandhar,
--Respondent
CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOELHON'BLE MR JUSTICE L.N.MITTAL
Present: Mr. Vivek Sethi, Sr.Standing Counsel for the revenueMr. MR Sharma, Advocate for the respondent.
Adarsh Kumar Goel,J.
Learned counsel for the assessee points out that thequestion sought to be raised in the appeal about interpretationof Section 80P(2)(D) of the Income Tax Act, 1961 standscovered against the revenue and in favour of the assessee by aDivision Bench judgment of this Court in Commissioner of
Income Tax v. Doaba Cooperative Sugar Mills Limited,
(1998) 230 ITR 774, against which CA No.1844-1848 of 1998
was filed, which was also dismissed by the Hon’ble Supreme
Court.
Accordingly, this appeal is dismissed.
(Adarsh Kumar Goel)Judge
December 8, 2008‘gs’
(L.N.Mittal)Judge
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