Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Income Tax Act 1961 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Section 43 B-Deduction allowed to assessee-Interpretation of- Principle laid down by Gujarat High Court in Lakhanpal National Ltd's case followed in judgments of Madras High Court and Bombay High Court and in the decision of Special Bench of the Income Tax Appellate Tribunal, none of which was challenged-Held, if the Revenue has not challenged the correctness of the law laid down by the High Court and has accepted it in case of one assessee, then it is not open to the Revenue to challenge its correctness in the case of other assessees, without just cause-It cannot be said that judgment of Gujarat High Court was distinguishable as being one rendered in connection with a provisional assessment under Section 141-A and not in a regular assessment. Section 261-Certificate to appeal-High Court departing from the uniform view taken by other High Courts-Held, in view of this, a certificate to appeal ought to have been granted-Practice and Procedure. |
Judge | Hon'ble Mr. Justice B.N. Srikrishna |
Neutral Citation | 2004 INSC 119 |
Petitioner | Berger Paints India Ltd. |
Respondent | Commissioner Of Income Tax, Calcutta |
SCR | [2004] 2 S.C.R. 502 |
Judgement Date | 2004-02-17 |
Case Number | 1081-1083 |
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