C.i.T. Vs. Phalo

C.i.T. vs Phalo

Disposition Petition dismissed Court Rajasthan Decided Aug 24, 2001

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Citation: sooperkanoon.com/773053
Court: Rajasthan High Court
Judge: A.R. Lakshmanan and; Bhagwati Prasad, JJ.
Decided On: Aug 24, 2001
Case Number: D.B. I.T. Reference No. 27 of 1997
Subject: Direct taxation
Disposition: Petition dismissed

Case Summary

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

Income Tax Act, 1961 - Section 256(2)--Reference to High Court--Dispute involved in reference has already been settled under Kar Vivad Samadhan Scheme, 1998--An order to this effect has also been passed on 4.1.1999--In view of this counsel for department also not dispute the proposition--Reference therefore become i...

Key legal issue: Direct taxation
Outcome / disposition: Petition dismissed

Parties & Advocates

Appellant / Petitioner

C.i.T.

Respondent

Phalo

Legal References

Reported In: 2002(2)WLN281

Excerpt

income tax act, 1961 - section 256(2)--reference to high court--dispute involved in reference has already been settled under kar vivad samadhan scheme, 1998--an order to this effect has also been passed on 4.1.1999--in view of this counsel for department also not dispute the proposition--reference therefore become infructuous and dismissed.;reference dismissed - bhagwati prasad, j.1. counsel for the respondent states that the question which is sought to be raised by the department in this reference has become redundant, because the dispute involved in the reference has already been settled under the kar vivad samadhan scheme, 1998, and an order to this effect has been passed on 4th january, 1999. a photocopy of this order has been placed on record.2. in view of the statement of the learned counsel for the respondent the counsel for the department does not dispute the proposition.3. the tax reference has, therefore, become infructuous. it is dismissed.

Full Judgment

Bhagwati Prasad, J.

1. Counsel for the respondent states that the question which is sought to be raised by the Department in this reference has become redundant, because the dispute involved in the reference has already been settled under the Kar Vivad Samadhan Scheme, 1998, and an order to this effect has been passed on 4th January, 1999. A photocopy of this order has been placed on record.

2. In view of the statement of the learned Counsel for the respondent the counsel for the Department does not dispute the proposition.

3. The Tax Reference has, therefore, become infructuous. It is dismissed.

Same Court & Year Rajasthan · 2001 Same Parties C.i.T. vs Phalo Same Subject Direct taxation Same Judge A.R. Lakshmanan and; Bhagwati Prasad, JJ.

Direct taxation