MANISH MAHESHWARI Vs. ASSISTANT COMMISSIONER OF INCOME TAX
LAWS(SC)-2007-2-63
SUPREME COURT OF INDIA (FROM: MADHYA PRADESH)
Decided on
February 23,2007
MANISH MAHESHWARI,INDORE CONSTRUCTION PRIVATE LIMITED
Appellant
VERSUS
COMMISSIONER OF INCOME TAX,ASSISTANT COMMISSIONER OF INCOME TAX
Respondents
JUDGEMENT
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(1.) Leave granted.
(2.) Interpretation of the provision Section 158BC of the Income Tax Act, 1961 (for short, 'the Act') is in question in these appeals which arise out of judgments and orders dated 28.09.2004 and 14.03.2005 passed by a Division Bench of the Indore Bench of the Madhya Pradesh High Court in I.T.A. Nos. 60 and 105 of 1999.
(3.) Before embarking on legal issues, we may notice the fact of matter from Civil Appeal arising out of Special Leave Petition (Civil) No.9751 of 2005.;
(2.) Interpretation of the provision Section 158BC of the Income Tax Act, 1961 (for short, 'the Act') is in question in these appeals which arise out of judgments and orders dated 28.09.2004 and 14.03.2005 passed by a Division Bench of the Indore Bench of the Madhya Pradesh High Court in I.T.A. Nos. 60 and 105 of 1999.
(3.) Before embarking on legal issues, we may notice the fact of matter from Civil Appeal arising out of Special Leave Petition (Civil) No.9751 of 2005.;
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