R. MAHADEVAN, J. SATHYA NARAYANA PRASAD
Commissioner of Income Tax The Dispute Resolution Panel-2, Karnataka – Appellant
Versus
Roca Bathroom Products Private Limited rep. by its Managing Director Mr. K. E. Ranganahan – Respondent
| Table of Content |
|---|
| 1. multiple writ appeals filed against earlier orders. (Para 1 , 2) |
| 2. timeline and procedural history of the assessments. (Para 3 , 4 , 5 , 6 , 7) |
| 3. limitation and jurisdiction concerns under section 153. (Para 8 , 12) |
| 4. court's view on delay in assessment proceedings. (Para 9 , 10) |
| 5. dispute resolution panel duties and authorities. (Para 13 , 14 , 15) |
| 6. essential timelines for assessments outlined. (Para 17 , 18 , 19 , 20 , 21) |
| 7. principles of harmonizing conflicting statutory provisions. (Para 22 , 23 , 24 , 26) |
| 8. final order dismissing all writ appeals. (Para 27 , 28) |
JUDGMENT
(Prayers: W.A. No. 1517 of 2021:- Writ Appeal filed under Clause 15 of The Letters Patent against the Order dated 23.12.2020 passed in WP No. 1068 of 2020 on the file of this Court.
W.A. No. 1519 of 2021:- Writ Appeal filed under Clause 15 of The Letters Patent against the Order dated 23.12.2020 passed in WP No. 1070 of 2020 on the file of this Court.
W.A. No. 1609 of 2021:- Writ Appeal filed under Clause 15 of The Letters Patent against the Order dated 23.12.2020 passed in WP No. 922 of 2020 on the file of this Court.
W.A. No. 1610 of 2021:- Writ Appeal filed under Clause 15 of The Letters Pate
Sultana Begum v. Prem Chand Jain
Franklin Templeton Trustee Services (P) Ltd. v. AmrutaGarg
Bharat Steel Tubes Ltd. v. State of Haryana
Govt. of India v. Citedal Fine Pharmaceuticals
State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd.
S.B. Gurbaksh Singh v. Union of India [(1976) 2 SCC 181 : 1976 SCC (Tax) 177 : (1976) 37 STC 425].
S. Teja Singh case [AIR 1959 SC 352 : (1959) 35 ITR 408]).
Sultana Begum v. Prem Chand Jain [(1997) 1 SCC 373 : AIR 1997 SC 1006].
State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd.
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