Commissioner Of Income Tax v. Shivsagar Estate

Commissioner Of Income Tax v. Shivsagar Estate

(Supreme Court Of India)

Civil Appeal No. 7962 Of 1996 With C.A. No. 12677 And 12678 To 12680 Of 1996 And S.L.P.(Civil) No. 6835 And 6836 Of 1997 | 27-07-2000

Having regard to the fact that no appeal has been carried against the orders of identical assessment for the previous year, the civil appeals and special leave petitions are dismissed.

No order as to costs.

Advocate List
Bench
  • HON'BLE JUSTICE N. SANTOSH HEGDE
  • HON'BLE JUSTICE R. C. LAHOTI
  • HON'BLE JUSTICE S. P. BHARUCHA
Eq Citations
  • (2004) 9 SCC 420
  • [2002] 124 TAXMAN 606 (SC)
  • (2002) 177 CTR SC 107
  • [2002] 257 ITR 59 (SC)
  • LQ/SC/2000/1105
Head Note

Income Tax — Appeal — Appeal against identical assessment for previous year not preferred — Civil appeals and SLPs dismissed — No order as to costs — Income Tax Act, 1961, S. 260A