Mansarovar Commercial Pvt Ltd vs Commissioner of Income Tax, Delhi

Authority: Supreme Court Date: 2023-04-10 AY: 1987-88, 1988-89, 1989-90 Section: 6(3), 132(5), 148, 271(1)(a), 2(35)(a), 147, 142(1), 143(2) Acts: Income Tax Act 1961, Constitution of India, Sikkim State Income-tax Manual 1948, Sikkim (Collection of Taxes and Prevention of Evasion of Payment of Taxes) Act 1987, Registration of Companies (Sikkim) Act 1961 Result: Dismissed Citation: 423Taxpundit142 Justices: M.R.SHAH Appeal No: CIVIL APPEAL NO. 5769 OF 2022
Whether the Income Tax Act 1961 applies to Sikkim-registered companies for Assessment Years 1987-88 to 1989-90 when the Act was not extended to Sikkim --- Held No; Whether Delhi authorities had jurisdiction based on alleged control and management in India --- Held No; Whether reassessment notices under Section 148 were validly served --- Held No; Whether interest under Sections 234A and 234B could be levied without framing a specific question of law --- Held No.

šŸ”’ Direct Access Blocked

For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.

AI Deep Dive
0/5 selected

Membership Required

Unlock official PDFs for all landmark cases.

JOIN NOW āž”
Shopping Cart