Supreme Court · 1997 INSC 357 · Decided 3 April 1997
Godhra Electricity CO. LTD., Ahmedabad v. Commissioner of Income Tax, Gujarat-Ii, Ahmedabad
- Court
- Supreme Court of India
- Citation
- 1997 INSC 357 · [1997] 3 S.C.R. 539
- Case number
- CIVIL APPEAL No. 5638/1983
- Decided
- 3 April 1997
- Bench
- S.C. AGRAWAL, G.B. PATTANAIK (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act; Electricity Act
Headnote
Income tax Act, 1961: A B Income Ta~Ays 1969-70 to 1972-73-Accmal of income-Mercantile C System of Accounting-Assessee, a licensee under the Electricity Act, generated and supplied electricity-Cliarges for supply were enhanced but due to pendency of litigation in various courts against increase in the same-Litigation ultimately ended inf avour of assessee but immediately thereafter State Govemment suggested to the assessee to D maintain status quo for the rates for six months-Be/ ore the expiry of the said six months, consumers again challenged the right of the assessee to recover the
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