REGENT COMPUTRONICS PVT. LTD.

C.K.GANGADHARAN Appellant

V/S

COMMISSIONER OF INCOME TAX, COCHIN Respondents

Referred Judgements :-

STATE OF WEST BENGAL V. DEBDAS KUMAR [REFERRED TO]
STATE OF MAHARASHTRA V. DIGAMBAR [REFERRED TO]
CHIEF SECRETARY TO GOVERNMENT OF ANDHRA PRADESH VS. V J CORNELIUS [REFERRED TO]
STATE OF WEST BENGAL VS. DEBDASKUMAR:KAMALKUMARBHADRA [REFERRED TO]
STATE OF MAHARASHTRA VS. DIGAMBAR [REFERRED TO]
STATE OF BIHAR VS. RAMDEO YADAV [REFERRED TO]
KARAMCHARI UNION AGRA VS. UNION OF INDIA [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SHIVSAGAR ESTATE [REFERRED TO]
UNION OF INDIA V. KAUMUDINI NARAYAN DALAL [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. NARENDRA DOSHI [REFERRED TO]
RUPA ASHOK HURRA VS. ASHOK HURRA [REFERRED TO]
HEMALATHA GARGYA VS. COMMISSIONER OF INCOME TAX ANDHRA PRADESH [REFERRED TO]
GOVERNMENT OF WEST BENGAL VS. TARUN K ROY [REFERRED TO]
BERGER PAINTS INDIA LIMITED VS. COMMISSIONER OF INCOME TAX CALCUTTA [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE RAIPUR VS. HIRA CEMENT [REFERRED TO]
BHARAT SANCHAR NIGAM LTD VS. UNION OF INDIA [REFERRED TO]

JUDGEMENT

(1.) By order dated 13.3.2008, a reference was made too larger Bench and that is how these cases are before us. The order, of reference, inter-alia, reads as follows:

(2.) In terms of the reference what is required to be decided is whether revenue can be precluded from defending itself by relying upon the contrary decisions. It is to be noted that Various High Courts have taken contrary views. While some of the courts have decided in favour of the assessee, other High Courts have decided in favour of the revenue.

(3.) For deciding the issue few decisions of this Court need to be noted.

Click here to view full judgment.

C K GANGADHARAN Vs. COMMISSIONER OF INCOME TAX

Referred Judgements :-

JUDGEMENT

QUick Links

Get in Touch

Email

Contact Numbers

Address