Case Law › High Court › The Commissioner Of Incometax, Nagpur v....

The Commissioner Of Incometax, Nagpur v. M/S. Surkan & Company, Nagpur)And

High Court 01 Mar 2012 In favour of: Assessee

Forum / Bench

High Court · testcase

Parties

Date of order

01 Mar 2012

Assessment year(s)

—

Outcome

Dismissed

Case summary

In The Commissioner Of Incometax, Nagpur v. M/S. Surkan & Company, Nagpur)And, the High Court (2012) dismissed the appeal. The decision went in favour of the assessee.

Issue: The applicant shall also point out whether decision of Special Bench of ITAT in the case of R.M.-Enterprises vs.

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

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH : NAGPUR CAT No. 4/2012 IN ITR NO. 94 OF 1993 -(The Commissioner of IncomeTax, Nagpur vs. M/s. Surkan & Company, Nagpur)AND CAT No. 14/2012 IN ITR NO. 28 OF 2002 -(The Commissioner of IncomeTax, Nagpur vs. M/s. Surkan & Company, Nagpur) Office Notes, Office Memoranda ofCoram, appearances, Court's orders or directions and Registrar's orders. Court's or Judge's orders CORAM : B.P. DHARMADHIKARI & A.B. CHAUDHARI, JJ. MARCH 01, 2012. Heard Shri Parchure, learned counsel for the applicant/ appellant and Shri Dewani, learned counsel for the respondent. Today statement is being made that the department is examining the alleged cascading effect or recurrence of issue. Hence, with liberty to the applicant to approach again if after examining the case, they are satisfied that such issue or effect falls for consideration, we dispose of the present applications. The applicant shall also point out whether decision of Special Bench of ITAT in the case of R.M.-Enterprises vs. IncomeTax Officer, reported at 42 ITD 23, has been accepted by it while approaching the scope again. JUDGE *GS. JUDGE

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