Ishwardas Sons v. The Commissioner of Income-tax, Cochin
[Citation -2022-LL-0915-9]

Citation 2022-LL-0915-9
Appellant Name Ishwardas Sons
Respondent Name The Commissioner of Income-tax, Cochin
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 15/09/2022
Judgment View Judgment
Keyword Tags interest
Bot Summary: IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 7839 OF 2011 M/S ISHWARDAS SONS ... APPELLANT(S) Versus THE COMMISSIONER OF INCOME TAX, ... RESPONDENT(S) COCHIN, KERALA ORDER An order of remand to the High Court is required we are not inclined to pass remit order, as the issue, in our opinion, has been correctly decided. Remand in the present appeal will only entail extra expenditure on the part of the assessee and would not be in the interest of justice. We decline to exercise our power under Article 136 of the Constitution of India and dismiss the present appeal. Pending application(s), if any, shall stand disposed of. Mr. B. V. Balaram Das, AOR UPON hearing the counsel the Court made the following ORDER The appeal is dismissed in terms of the signed order. COURT MASTER COURT MASTER Signed Order is placed on the file.


IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 7839 OF 2011 M/S ISHWARDAS SONS ... APPELLANT(S) Versus COMMISSIONER OF INCOME TAX, ... RESPONDENT(S) COCHIN, KERALA ORDER order of remand to High Court is required, however, we are not inclined to pass remit order, as issue, in our opinion, has been correctly decided. Remand in present appeal will only entail extra expenditure on part of assessee and would not be in interest of justice. Hence, we decline to exercise our power under Article 136 of Constitution of India and dismiss present appeal. Pending application(s), if any, shall stand disposed of. ...J. (SANJIV KHANNA) ...J. (J.K. MAHESHWARI) Signature Not Verified NEW DELHI; Digitally signed by SONIA BHASIN SEPTEMBER 15 , 2022. Date: 2022.09.17 16:18:56 IST Reason: sb ITEM NO.108 COURT NO.12 SECTION XI-A SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 7839/2011 M/S ISHWARDAS SONS Appellant(s) VERSUS COMMISSIONER OF INCOME TAX, COCHIN, KERALA Respondent(s) Date : 15-09-2022 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE J.K. MAHESHWARI For Appellant(s) Mr. R. N. Keswani, AOR For Respondent(s) Mr. Balbir Singh, ASG Mr. Prahlad Singh, Adv. Mr. Shyam Gopal, Adv. Mr. Raj Bahadur Yadav, AOR Ms. Sunita Sharma, Adv. Mr. Shahshank Bajpai, Adv. Mr. B. V. Balaram Das, AOR UPON hearing counsel Court made following ORDER appeal is dismissed in terms of signed order. Pending application(s), if any, shall stand disposed of. (SONIA BHASIN) (R.S. NARAYANAN) COURT MASTER (SH) COURT MASTER (NSH) [Signed Order is placed on file] Ishwardas Sons v. Commissioner of Income-tax, Cochin
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