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





Cited Judgements :-

VODAFONE IDEA LIMITED (EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED) VS. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 26 (2) [LAWS(SC)-2020-4-57] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. UDAIPUR DISTILLERY CO LTD [LAWS(RAJ)-2003-5-85] [REFERRED TO]
CIT A S R 8 VS. GUJARAT HEAVY CHEMICALS LTD [LAWS(GJH)-2010-4-199] [REFERRED TO]
C E S C LTD VS. Deputy Commissioner of Income tax [LAWS(CAL)-2003-4-3] [REFERRED TO]
Commissioner of Income Tax and another VS. Manjit Singh Sachdeva [LAWS(KAR)-2008-2-89] [REFERRED TO]
TAMIL NADU MAGNESITE LTD VS. COMMISSIONER OF INCOME-TAX [LAWS(MAD)-2010-8-518] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SAHARA INDIA [LAWS(ALL)-2011-7-239] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. UDAIPUR DISTILLERY CO LTD [LAWS(RAJ)-2003-4-65] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. THIRUMBADI RUBBER COMPANY LTD [LAWS(KER)-2010-3-118] [REFERRED TO]
ARIHANT BUILDERS DEVELOPERS AND INVESTORS PVT LTD VS. INCOME-TAX APPELLATE TRIBUNAL [LAWS(MPH)-2004-11-42] [REFERRED TO]
HINDUSTAN ZINC LTD VS. COMMISSIONER OF INCOME TAX [LAWS(RAJ)-2005-1-70] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. NICCO CORPORATION LTD. [LAWS(CAL)-2009-1-55] [REFERRED TO]
JANATHA TILE WORKS LTD VS. COMMISSIONER OF INCOME TAX [LAWS(KER)-2006-2-44] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. PRADESHIYA INDUSTRIAL & INVESTMENT CORPN. OF [LAWS(ALL)-2010-3-288] [REFERRED TO]
TATA SPONGE IRON LIMITED VS. COMMISSIONER OF INCOME TAX [LAWS(ORI)-2008-4-28] [REFERRED TO]
VODAFONE MOBILE SERVICES LTD VS. ASST COMMISSIONER OF INCOME TAX & ANR [LAWS(DLH)-2018-12-141] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SITARAM TEXTILES [LAWS(KER)-2008-11-71] [REFERRED TO]
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

- (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.


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