2002 PLP 1387 (PTD)
DEPUTY COMMISSIONER OF INCOME-TAX Versus VELLORE COOPERATIVE SUGAR MILLS LTD.
| Citation | 2002 PLP 1387 (PTD) |
| Forum / Court | 242 I T R 170 |
| Bench Members | R. Jayasimha Babu and Mrs. A. Subbulakshmy, JJ |
| Parties | DEPUTY COMMISSIONER OF INCOME-TAX Versus VELLORE COOPERATIVE SUGAR MILLS LTD. |
| Primary Law | Income-tax |
Q1: What are the key laws and sections cited in 2002 PLP 1387 (PTD)?
This judgment primarily cites: Income-tax as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2002 PLP 1387 (PTD)?
The case was heard and decided by the 242 I T R 170 bench comprising: R. Jayasimha Babu and Mrs. A. Subbulakshmy, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2002 PLP 1387 (PTD) (DEPUTY COMMISSIONER OF INCOME-TAX Versus VELLORE COOPERATIVE SUGAR MILLS LTD.). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- C.V. Rajan for Appellant.
Headnotes / Summary
Substantial question of law
Question concluded by decision of High Court
Pendency of appeal against such judgment to Supreme Court does not render judgment ineffective-- Appeal to High Court is not maintainable on a similar question
Indian Income Tax Act, 1961, S.260A. Section 260A(5) of the Income Tax Act, 1961, clearly requires the High Court to decide the question of law formulated by it under subsection (1) of section 260A. Where the Court having considered a question in all its aspects has come to a definite conclusion that the question is one, which must be answered against the Revenue, the mere pendency of the appeal before the Supreme Court against the judgment does not render the judgment already delivered by the High Court ineffective. An appeal on a similar question to the High Court is not maintainable under section 260A. CIT v. Salem Cooperative Sugar Mills Ltd. (1998) 229 ITR 285 (Mad.) ref.
Judgment & Decree
R. JAYASIMHA BABU, J.
Counsel contends that the question raised in this appeal, though one which has already been answered by this Court against the Revenue in the case of CIT v. Salem Cooperative Sugar Mills Ltd. (1998) 229 ITR 285, should nevertheless be considered once again, as an appear against that judgment preferred by the Revenue is pending before the Supreme Court. We are unable to agree. This Court having considered the question in all its aspects and having come to a definite conclusion that the question is one which must be answered against the Revenue, the mere pendency of the appeal against the judgment does not render the judgment already delivered by this Court ineffective. Section 260A(5) of the Income-tax Act provides that the High Court shall decide the question of law formulated under sub section (1) and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it thinks fit. This provision clearly requires this Court to decide the question of law formulated by it under subsection (1) of section 260(A) of the Act. Even if we admit the appeal for considering the question, our answer to that question will have to be in accordance with the decision already rendered by this Court, to which reference has been made earlier. For the purpose of reiterating what has already been done by this Court, we do not consider it necessary to admit this or similar appeals raising the same question again and again. The appeal is rejected. M.B.A./688/FC Appeal dismissed.