Supreme Court · 2016 INSC 358 · Decided 2 May 2016
Commissioner of Income Tax, Gujarat Central v. Saurasthra Cement & CHEM. Industries LTD.
- Court
- Supreme Court of India
- Citation
- 2016 INSC 358 · [2016] 4 S.C.R. 867
- Case number
- CIVIL APPEAL No. 2984/2008
- Decided
- 2 May 2016
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 124, 125A, 144B, 153
Headnote
867 COMMISSIONER OF INCOME TAX, GUJARAT CENTRAL A v. SAURASTHRA CEMENT & CHEM. INDUSTRIES LTD. (Civil Appeal No. 2984 of2008) MAY02,2016 [A.K. SIKRI AND ROHINTON FALi NARIMAN, JJ.J Income Tax Act, 1961 - ss.124, 125A, 144B and 153 - Limitation for completion of assess111ent - Computation of- - Whether the exclusion period is applicable when the IAC is conferred concurrent jurisdiction as ITO u/s. 125A - In the present case, plea of assessee that 1AC having been conferred with power of JTO approval of IAC was not applicable and hence the assessment order was time-barred - Held: Mere
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)