SupremeToday Landscape Ad
Back
Next
Judicial Analysis Court Copy Headnote Facts Arguments Court observation
Listen Audio Icon Pause Audio Icon
judgment-img

2022 Supreme(Mad) 1173

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


Advocates appeared:
For the Appellants:Hema Muralikrishnan, Senior Panel Counsel, Prabhu Mukunth Arunkumar, Advocate. For the Respondents:R.V. Eshwar, Kamal Sawhney, Senior Counsels, R. Sandeep Bagmar, Arun Karthick Mohan, Advocates.

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

Click Here to Read the rest of this document
1
2
3
4
5
6
7
8
9
10
11
SupremeToday Portrait Ad
supreme today icon
logo-black

An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers

Please visit our Training & Support
Center or Contact Us for assistance

qr

Scan Me!

India’s Legal research and Law Firm App, Download now!

For Daily Legal Updates, Join us on :

whatsapp-icon telegram-icon
whatsapp-icon Back to top