Supreme Court of India
Commissioner of Income Tax, Jaipur v. M/s Gopal Shri Scrips Pvt. Ltd.
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What the Court ordered
In view of the foregoing discussion, the appeal succeeds and is accordingly allowed.
Judgment, page 4
From the headnote
Income Tax Act, 1961 – s.260A and Chapter XV – Companies Act, 1956 – s.560 – High Cour t dismissed the appeal on the gr ound that it had become infr uctuous as the name of the r espondent- assessee (company) was str uck off fr om the r egister of the company u/s.560(5) of the Companies Act, 1956 – Pr opriety of – Held: High Court was wr ong in dismissing the appeal r endering it infr uctuous as it did not decide the appeal keeping in view the two r elevant provisions i.e. s.560(5) proviso (a) of the Companies Act and Chapter XV of the Income Tax Act which deals with ‘liability in special
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