Cit Vs. Trivem Engineer Industries Ltd.

Cit vs Trivem Engineer Industries Ltd.

Type Court Judgment Court Delhi Decided May 13, 2002

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Citation: sooperkanoon.com/710829
Court: Delhi High Court
Decided On: May 13, 2002
Case Number: IT Appeal No. 9 of 2002 13 May 2002
Subject: Direct Taxation

Case Summary

AI-generated summary - not the official court judgment text.

In the Delhi High Court Dalveer Bhandari & Vikramajit Sen, JJ. -

Key legal issue: Direct Taxation

Parties & Advocates

Appellant / Petitioner

Cit

Advocate R.D. Jolly,;for the Revenue; S.K. Aggarwal,;for the assesse

Respondent

Trivem Engineer Industries Ltd.

Legal References

Reported In: (2002)178CTR(Del)144

Excerpt

in the delhi high court dalveer bhandari & vikramajit sen, jj. - orderby the court :admit.2. the following question of law is framed :'1. whether the tribunal (itat) and commissioner (appeals) have erred in deleting the addition of rs. 1,93,051 being the amount collected by the assessed towards molasses storage fund?'3. in view of the decision of this court in cit v. delhi cloth & general mills co. ltd. (1993) 110 ctr (delhi) 25, the third and the fourth questions have really become academic in nature.the appellant shall file within three months five copies of the cyclostyled paper books, containing all documents an. which reliance was placed before the tribunal, including any order/orders, either in the case of the assessed itself or in case of any other assessed, which has been followed by the tribunal.the appeal be listed for hearing on 4-9-2002 along with ita nos. 9/1999, 23/2000 and 24/2000.

Full Judgment

ORDER

By the Court :

Admit.

2. The following question of law is framed :

'1. Whether the Tribunal (ITAT) and Commissioner (Appeals) have erred in deleting the addition of Rs. 1,93,051 being the amount collected by the assessed towards Molasses Storage Fund?'

3. In view of the decision of this court in CIT v. Delhi Cloth & General Mills Co. Ltd. (1993) 110 CTR (Delhi) 25, the third and the fourth questions have really become academic in nature.

The appellant shall file within three months five copies of the cyclostyled paper books, containing all documents an. which reliance was placed before the Tribunal, including any order/orders, either in the case of the assessed itself or in case of any other assessed, which has been followed by the Tribunal.

The appeal be listed for hearing on 4-9-2002 along with ITA Nos. 9/1999, 23/2000 and 24/2000.

Same Court & Year Delhi · 2002 Same Parties Cit vs Trivem Engineer Industries Ltd. Same Subject Direct Taxation

Direct Taxation