CIT v. Income Tax Settlement Commissioner

Case Laws Analysis
REFERRED CIT v. Income Tax Settlement Commission 2016 TaxPub(DT) 0311 (Bom-HC)
REFERRED Director of Income Tax (International Taxation) v. ITSC & Ors. 2014 TaxPub(DT) 1544 (Bom-HC)
REFERRED Commissioner of Income-tax v. Bannari Amman Sugars Ltd. 2012 TaxPub(DT) 3084 (SC)
REFERRED Major Metals Ltd. v. UOI 2012 TaxPub(DT) 2113 (Bom-HC)
REFERRED Ajmera Housing Corporation v. CIT 2010 TaxPub(DT) 2201 (SC)
REFERRED CIT v. Woodward Governor India P. Ltd. 2009 TaxPub(DT) 1628 (SC)
REFERRED CIT v. Ponni Sugars & Chemicals Ltd. & Ors. 2008 TaxPub(DT) 2302 (SC)
REFERRED Dr. C.M.K. Reddy v. Settlement Commission & Ors. 2008 TaxPub(DT) 1919 (Mad-HC)
REFERRED Ace Investments Ltd. & Anr. v. Settlement Commission & Ors. 2003 TaxPub(DT) 1423 (Mad-HC)
REFERRED Kunhambu K. v. Presiding Officer, Department Recovery Tribunal 2002 TaxPub(DT) 0747 (Karn-HC)
REFERRED Mohanlal S. Doppa v. CIT 2002 TaxPub(DT) 0747 (Guj-HC)
REFERRED V.M. Shaik Mohammed Rowther v. Settlement Commission (It & Wt) & Ors. 1999 TaxPub(DT) 1046 (Mad-HC)
REFERRED CIT v. Express Newspaper Ltd 1994 TaxPub(DT) 0944 (SC)
REFERRED Jyotendrasinhji v. S.I. Tripathi & Ors. 1993 TaxPub(DT) 1331 (SC)
REFERRED Rasik Ramji Kamani v. S.K. Tripathi & Ors. 1993 TaxPub(DT) 0170 (Bom-HC)
REFERRED CIT v. Britsh Paints India Ltd. 1991 TaxPub(DT) 0898 (SC)
REFERRED R.B. Shreeram Durga Prasad & Fatehchand Nursing Das v. Settlement Commission & Anr. 1989 TaxPub(DT) 0874 (SC)
REFERRED Chainrup Sampatram v. CIT 1953 TaxPub(DT) 0120 (SC)

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The Tax Publishers2024 TaxPub(DT) 909 (All-HC) IN THE ALLAHABAD HIGH COURT SUDHIR AGARWAL & KAUSHAL JAYENDRA THAKER, JJ. CIT v. Income Tax Settlement Commissioner Writ Tax No. 773 of 2013 29 August, 2016 Petitioner by: Ashok Kumar(S.S.C.in.Tax),Bharat Ji Agarwal,S. Chopra, Manish Goel Respondent by: S.D. Singh,Ashish Bansal,Nishant Mishra,S.K. Garg ORDER Heard Shri Manish Goel learned counsel for the petitioner and Shri S.D.Singh, learned Senior Advocate assisted by Shri Nishant Mishra, learned counsel for the respondent. 2. This writ petition has been filed by Commissioner of Income Tax (Central) Kanpur (hereinafter referred to as 'CIT') being aggrieved by order dated 20-12-2012 passed by Income Tax Settlement Commission, New Delhi (hereinafter referred to as 'ITSC'). 3. Salimuddin, Prop.M/s Akbar International, Agra is an individual Assessee and assessed to Tax by Assistant Commissioner of Income Tax, Central Circle, Agra (hereinafter referred to as 'ACIT'). Assessee commenced its business as partnership concern which subsequently became Proprietarship with effect from 1-6-1990. Assessee is engaged in the business of manufacture and sale of Handicraft items, mainly of Marble. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2024 TaxPub(DT) 909 (All-HC)

IN THE ALLAHABAD HIGH COURT

SUDHIR AGARWAL & KAUSHAL JAYENDRA THAKER, JJ.

CIT v. Income Tax Settlement Commissioner

Writ Tax No. 773 of 2013

29 August, 2016

Petitioner by: Ashok Kumar(S.S.C.in.Tax),Bharat Ji Agarwal,S. Chopra, Manish Goel

Respondent by: S.D. Singh,Ashish Bansal,Nishant Mishra,S.K. Garg

ORDER

Heard Shri Manish Goel learned counsel for the petitioner and Shri S.D.Singh, learned Senior Advocate assisted by Shri Nishant Mishra, learned counsel for the respondent.

2. This writ petition has been filed by Commissioner of Income Tax (Central) Kanpur (hereinafter referred to as 'CIT') being aggrieved by order dated 20-12-2012 passed by Income Tax Settlement Commission, New Delhi (hereinafter referred to as 'ITSC').

3. Salimuddin, Prop.M/s Akbar International, Agra is an individual Assessee and assessed to Tax by Assistant Commissioner of Income Tax, Central Circle, Agra (hereinafter referred to as 'ACIT'). Assessee commenced its business as partnership concern which subsequently became Proprietarship with effect from 1-6-1990. Assessee is engaged in the business of manufacture and sale of Handicraft items, mainly of Marble.