Supreme Court · 2006 INSC 460 · Decided 21 July 2006
M/S. R.R. Holding P. LTD. v. Commissioner of Income Tax, Delhi and ANR.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 460 · [2006] SUPP. 3 S.C.R. 787
- Case number
- CIVIL APPEAL No. 3088/2006
- Decided
- 21 July 2006
- Bench
- ARIJIT PASAYAT, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 244, 148, 244(1), 260(A)
Headnote
HOLDING P. LTD. v. COMMISSIONER OF INCOME TAX, DELHI AND ANR. JULY 21, 2006 B [ARIJITPASAYAT ANDLOKESHWAR SINGH PANTA,JJ.] Income tax Act, 1961: Sections 244(/A), 260A-Jssue relating to interest on refund-High c Court held that assessee 's case was covered by Modi Industries case and no Court-Appeal to Supreme Court-Held: Undisputedly a question of law is involved which is required D to be adjudicated more particularly when for the subsequent year an appeal has been admitted and the basic question to be considered has been formulated-Hence, matter remitted to High Court for
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