Supreme Court of India
Assistant Commissioner of Income Tax (international Taxation) & Others v. Shelf Drilling Ron Tappmeyer Ltd. Etc.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
Summary of Conclusions: 15.3 The summary of the aforesaid discussion can be made as under: (i) Section 143 of the Act states that when a return has been filed under Section 139 or in response to a notice of sub- section (1) of Section 142, and the same is processed, it would lead to an assessment order being passed by the Assessing Officer.
Judgment, page 118
From the headnote
Issue for Consideration The present matter raised important questions of law relating to interpretation and interplay between Section 144C and Section 153(3) of the Income Tax Act, 1961. The question for consideration was on the applicability of Section 153 to a proceeding under Section 144C namely, whether the period of eleven months as envisaged under Section 144C should be over and above the limitation period prescribed, particularly, under Section 153(1) or (3), as the case may be. In other words, whether the time consumed for concluding the proceeding under Section 144C has to be
Authorities it was built on
- 1987 Reserve Bank of India v. Peerless General Finance & Investment Co. Ltd. Ors. and Vice Versa
- 1957 Kanai Lal Sur v. Paramnidhi Sadhukhan
- 1962 Gursahai Saigal v. Commissioner of Income-tax, Punjab
- 2023 In Re: Interplay Between Arbitration Agreements Under the Arbitration and Conciliation Act 1996 and the Indian Stamp Act 1899 v..
- 2009 Central Bank of India v. State of Kerala and Ors.
- 1991 R. S. Raghunath v. State of Karnataka and Anr.
- 1957 Sri Venkataramana Devaru and Others v. The State of Mysore and Others
- 2012 Jik Industries Limited & Ors. v. Amarlal V. Jumani and Another
- 2002 Commissioner of Income Tax v. M/s. Hindustan Bulk Carriers
- 2006 Icici Bank Ltd. v. Sidco Leathers Ltd. and Ors.
- 1950 Commissioner of Agricultural Income-tax, Bengal v. Sri Keshab Chandra Mandal
- 2023 Vivek Narayan Sharma v. Union of India
- 1969 V/o Tractoroexport, Moscow v. M/s. Tarapore & Company & Anr.
- 1998 A.G. Varadarajulu and Anr. v. State of Tamil Nadu and Ors.
- 1957 The Central India Spinning and Weaving and Manufacturing Company Limited, the Empress Mills, Nagpur v. The Municipal Committee, Wardha
- 2024 Chief Commissioner of Central Goods and Service Tax & Ors. v. M/s Safari Retreats Private Ltd. & Ors.
- 2024 Mohd. Abdul Samad v. The State of Telangana & Anr.
- 1976 Municipal Corporation, Indore and Others v. Smt. Ratna Prabha and Others
- 2021 Franklin Templeton Trustee Services Private Limited and Another v. Amruta Garg and Others Etc
- 1985 Shree Sajjan Mills Ltd. v. Commissioner of Income Tax, M.p, Bhopal and Anr,
- 1976 Commissioner of Income Tax, Kanpur v. M/s. J. K. Commercial Corporation Ltd. Etc.
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