Supreme Court · 2019 INSC 351 · Decided 12 March 2019
Commissioner of Income Tax, Jaipur v. M/S Gopal Shri Scrips PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2019 INSC 351 · [2019] 4 S.C.R. 704
- Case number
- CIVIL APPEAL No. 2922/2019
- Decided
- 12 March 2019
- Bench
- ABHAY MANOHAR SAPRE, DINESH MAHESHWARI (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- Companies Act Section 560, 560(5); Income Tax Act Section 260A
Headnote
Income Tax Act, 1961 - s.260A and Chapter XV - Companies Act, 1956 - s.560 - High Court dismissed the appeal on the ground that it had become infructuous as the name of the respondent- assessee (company) was struck off from company u/s.560(5) of the Companies Act, 1956 - Propriety of - Held: High Court was wrong in dismissing the appeal rendering it infructuous as it did not decide the appeal keeping in view the two relevant provisions i.e. s.560(5) proviso (a) of the Companies Act and Chapter XV of the
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