SANJEEV LAL ETC. Vs. COMMISSIONER OF INCOME TAX
LAWS(SC)-2014-7-22
SUPREME COURT OF INDIA (FROM: PUNJAB & HARYANA)
Decided on July 01,2014

Sanjeev Lal Etc. Appellant
VERSUS
COMMISSIONER OF INCOME TAX Respondents


Referred Judgements :-

OXFORD UNIVERSITY PRESS VS. COMMISSIONER OF INCOME TAX [REFERRED TO]



Cited Judgements :-

COMMISSIONER OF INCOME TAX VS. ZIAUDDIN AHMAD [LAWS(ALL)-2014-12-261] [REFERRED TO]
STATE OF M.P. VS. GODREJ G.E. APPLIANCE LTD. [LAWS(MPH)-2019-7-262] [REFERRED TO]
VEENA MAHAJAN VS. V.N VERMA [LAWS(DLH)-2023-2-41] [REFERRED TO]
AMARJEET THAPAR VS. INCOME TAX OFFICER [LAWS(BOM)-2018-12-84] [REFERRED TO]
PR. COMMISSIONER OF INCOME TAX VS. M/S IDMC LIMITED [LAWS(GJH)-2017-1-63] [REFERRED TO]
MOTURI LAKSHMI VS. THE INCOME TAX OFFICER, NON CORPORATE WARD 3(5) [LAWS(MAD)-2020-8-347] [REFERRED TO]
LAHAR SINGH SIROYA VS. THE ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(KAR)-2015-12-109] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. M/S CARLTON HOTEL PVT LTD. RANA PRATAP MARG LUCKNOW [LAWS(ALL)-2017-1-369] [REFERRED TO]
COMMISSIONER OF INCOME TAX II VS. KULDEEP SINGH [LAWS(DLH)-2014-8-71] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SH. SHIMBHU MEHRA [LAWS(ALL)-2015-10-214] [REFERRED TO]


JUDGEMENT

- (1.)Leave granted.
(2.)As facts of both the appeals are similar, at the request of the learned counsel appearing for the parties, both the appeals had been heard together.
(3.)Being aggrieved by the judgments delivered by the High Court of Punjab and Haryana in ITA Nos. 153 & 154 of 2012 dated 29th January, 2013, these appeals have been preferred by the assessees.


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