COMMISSIONER OF INCOME TAX Vs. GUJARAT ELECTRICITY BOARD
LAWS(SC)-2002-11-111
SUPREME COURT OF INDIA (FROM: GUJARAT)
Decided on
November 12,2002
COMMISSIONER OF INCOME TAX
Appellant
VERSUS
GUJARAT ELECTRICITY BOARD
Respondents
Referred Judgements :-
GUJARAT POLY AUX ELECTRONICS LIMITED VS. DEPUTY COMMISSIONER OF INCOME TAX [REFERRED TO]Cited Judgements :-
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COMMISSIONER OF INCOME TAX VS. NAHAR SPG. MILLS LTD. [LAWS(P&H)-2006-10-544] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. VIPPY SOLVEX PRODUCTS LTD [LAWS(MPH)-2004-9-42] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. MALWA VANASPATI AND CHEMICAL CO LTD [LAWS(MPH)-2004-9-48] [REFERRED TO]
CIT VS. NAHAR SPINNING MILLS LTD [LAWS(P&H)-2006-10-582] [REFERRED]
JUDGEMENT
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(1.)These appeals are directed against two orders of the Gujarat High Court dismissing appeals u/s. 260A of the Income-tax Act, 1961, on the ground that no substantial question of law arose in the appeals. The High Court relied on its own earlier judgment in Gujarat Poly-Avx Electronics Ltd. V/s. Dy. CIT, 1996 222 ITR 140 and also on the fact that a similar view has been taken by other High Courts.
(2.)The short question which arises in these appeals is whether it is open to the Revenue to issue intimation u/s. 143(1)(a) of the Income-tax Act, after notice for regular assessment has been issued u/s. 143(2) of the Income-tax Act, 1961
(3.)As far as the Gujarat High Court was concerned, the question was not res integra as it had before it the judgment in Gujarat Poly-Avx Electronics Ltd.s case (supra) and, therefore, the High Court was right in holding that a substantial question of law did not arise for determination. Mr. T.L.V. Iyer, learned senior counsel for the appellant, submits that the question needs to be decided by this Court.
(2.)The short question which arises in these appeals is whether it is open to the Revenue to issue intimation u/s. 143(1)(a) of the Income-tax Act, after notice for regular assessment has been issued u/s. 143(2) of the Income-tax Act, 1961
(3.)As far as the Gujarat High Court was concerned, the question was not res integra as it had before it the judgment in Gujarat Poly-Avx Electronics Ltd.s case (supra) and, therefore, the High Court was right in holding that a substantial question of law did not arise for determination. Mr. T.L.V. Iyer, learned senior counsel for the appellant, submits that the question needs to be decided by this Court.
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