REGENT COMPUTRONICS PVT. LTD.

DEPUTY COMMISSIONER Appellant

V/S

Rajasthan State Electricity Respondents

Referred Judgements :-

RAI RAMKRISHNA VS. STATE OF BIHAR IN BOTH THE APPEALLS [REFERRED TO (SC) ;]
SUPREME COURT EMPLOYEES WELFARE AS SOCIATION SUPREME COURT FOURTH CLASS EM PLOYEES WELFARE ASSOCIATION S P JAIN VS. UNION OF INDIA [REFERRED TO SC .]
COMMISSIONER OF INCOME TAX BHOPAL VS. HINDUSTAN ELECTOR GRAPHITES LTD [REFERRED TO (SC)]
ASSTT COMMNR OF INCOME TAX NEW DELHI VS. J K SYNTHETICS LIMITED [REFERRED TO (SC)]
NATIONAL AGRICULTURAL CO OPERATIVE MARKETING FEDERATION OF INDIA LIMITED VS. UNION OF INDIA [REFERRED TO (SC) ;]
MAHANAGAR TELEPHONE NIGAM LIMITED VS. CHAIRMAN CENTRAL BOARD DIRECT TAXES [REFERRED TO(SC) ; STATE OF RAJASTHAN V. ITAT ;]
STAR INDIA PVT LTD VS. COMMISSIONER OF CENTRAL EXCISE [REFERRED TO]
MODI CEMENT LIMITED VS. UNION OF INDIA [REFERRED TO. THE SAID]
ETAH GRAMIN BANK VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
SANCTUS DRUGS PHARMACEUTICALS PRVATE LIMITED VS. UNION OF INDIA [REFERRED TO (MP)]
COMMISSIONER OF INCOME TAX VS. HINDUSTAN ELECTROGRAPHITE LIMITED [REFERRED TO (MP) .]
COMMISSIONER OF INCOME TAX III CHENNAI VS. NEYVELI LIGNITE CORPORATION LTD [REFERRED TO]
UNION OF INDIA VS. STATE OF RAJASTHAN [REFERRED TO (RAJ); CIT V. DELHI TOURISM AND]
COMMISSIONER OF INCOME TAX VS. DELHI TOURISM & TRANSPORTATION [REFERRED TO]

JUDGEMENT

(1.) SPECIAL Appeal No. 837 of 1993 arises from the judgment dated January 19, 1993, of the learned single judge on a writ petition. The writ petition was made absolute and the Revenue is in appeal. In D.B. Writ Petition No. 1503 of 1995, the assessee challenged the constitutional validity of Section 143(1A) of the Income -tax Act, 1961 (for short 'the I. T. Act').

(2.) THE writ petitioner -assessee had returned a net loss. After adjustments had been made by the taxing authorities under the provisions of Section 143(1)(a) the assessment of loss stood reduced. The taxing authorities under the provisions of Section 143(1A) sought to levy additional tax upon the assessee in this behalf and this was challenged in the writ petition.

(3.) A look at the substituted Sub -section (1A) demonstrates that even where the loss declared by an assessee had been reduced by reason of adjustments made under Sub -section (1)(a) the provisions of Sub -section (1A) would apply. Preliminary objection:

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DEPUTY COMMISSIONER Vs. RAJASTHAN STATE ELECTRICITY

Referred Judgements :-

JUDGEMENT

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