Himachal Pradesh State Forest Corporation Ltd. v. C.I.T., Shimla
[Citation -2020-LL-0114-64]

Citation 2020-LL-0114-64
Appellant Name Himachal Pradesh State Forest Corporation Ltd.
Respondent Name C.I.T., Shimla
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 14/01/2020
Judgment View Judgment
Keyword Tags audit report • filing of return


IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 6417 OF 2010 HIMACHAL PRADESH STATE FOREST CORPORATION LTD. Appellant(s) VERSUS C.I.T SHIMLA Respondent(s) WITH CIVIL APPEAL NO. 6419 OF 2010 ORDER Heard learned counsel for parties. issue raised in companion appeals (Civil Appeal Nos.6418 and 6421 of 2010), does not arise in present appeals. For, appellant-assessee did not file any return accompanied by audit report pursuant to notice issued under Section 142 of Income Tax Act. Hence, these appeals fail and are dismissed. However, dismissal of these appeals will not preclude appellant to pursue remedy before ITAT on merits. Pending applications, if any, stand disposed of. ....J (A.M. KHANWILKAR) Signature Not Verified Digitally signed by DEEPAK SINGH Date: 2020.01.21 18:01:43 IST Reason: ..J (DINESH MAHESHWARI) New Delhi January 14, 2020. Himachal Pradesh State Forest Corporation Ltd. v. C.I.T., Shimla
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