Supreme Court · 1996 INSC 22 · Decided 5 January 1996
Commissioner of Income Tax, Calcutta v. M/S. Park Hotel (P) LTD., 15, Park Street, CALCUTTA-16
- Court
- Supreme Court of India
- Citation
- 1996 INSC 22 · [1996] 1 S.C.R. 170
- Case number
- CIVIL APPEAL No. 195/1996
- Decided
- 5 January 1996
- Bench
- B.P. JEEVAN REDDY, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 142
Headnote
OF INCOME TAX, CALCUTTA v. M/S. PARK HOTEL (P) LTD., 15, PARK STREET, CALCUTTA-16 JANUARY 5, 1996 [B.P. JEEVAN REDDY AND S.B. MAJMUDAR, JJ.J Income Tax Act, 1961 : Ss. 142, I 43, 256( I Hssessment--Assessee Company subleasing the leasehold properties under an unregistered lease deed to of assessee--Held, neither the reference clar~fied the issues nor the High Court addressed itse(f to the 111ain issue regarding effect o.f sub­ lease under an unregistered lease deed--!vlatter re1nitted back to High Court D for decision qf reference afresh. E F G The assessee, A lessee of
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