Commissioner of Income-tax v. Jind Co-p. Sugar Mills Ltd
Case at a glance
Outcome
Dismissed
Accordingly, the appeal is dismissed
Provisions considered
Key paragraphs
- Para 11. This appeal has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (for short, “the Act”) against the order of the Income Tax Appellate Tribunal, New Delhi dated 24.4.2009 in I.T.A. No.2400/Del/08 for the assessment year 2004-05 raising following…
Judgment
CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Yogesh Putney, Sr. Standing Counsel for the appellant. --- ADARSH KUMAR GOEL, J.
Operative part
This appeal has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (for short, “the Act”) against the order of the Income Tax Appellate Tribunal, New Delhi dated 24.4.2009 in I.T.A. No.2400/Del/08 for the assessment year 2004-05 raising following question of law:- (i) Whether on the facts and in the circumstances of the case, the Ld. CIT(A) was right in law in deleting the addition made by the Assessing Officer on account of subscription and contribution made to the State Federation of Co-operative Sugar Mills without appreciating the facts that this contribution is not relating to the assessee’s business.” I.T.A. No.179 of 2010 2 It is not disputed that the matter is covered against the revenue by order passed today in I.T.A. No.969 of 2008 in CIT v. The Jind Coop Sugar Mills Ltd. Accordingly, the appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE January 06, 2011 ashwani (AJAY KUMAR MITTAL) JUDGE
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: Accordingly, the appeal is dismissed
Which statutory provisions did this judgment involve?
Income Tax Act, 1961.
Which court decided this case, and when?
Punjab & Haryana High Court, on 06 Jan 2011. The bench was ADARSH KUMAR GOEL, AJAY KUMAR MITTAL.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.