Alom Extrusion Ltd vs Sales Tax Officer on 4 January, 2012
Author: K.J. Sengupta
Bench: K.J. Sengupta ... Alom Extrusion Ltd.
-versus-
Sales Tax Officer, Kharagpur Range and Ors.
Ms. Sumit Kumar Chakraborty,
Mr. Debanuj Basu Thakur,
Mr. Piyal Gupta......................For the petitioner
Supreme Court in
the case of CIT vs. Alom Extrusion Ltd. 319 ITR 306 has held that
amendment to sec.43B by the deletion ... records. The facts
are narrated hereinabove. In the case of Alom Extrusion Ltd. (supra)
the Hon'ble Supreme Court has held that amendment
Supreme Court in the case of CIT vs. Alom
Extrusion Ltd. , which is dated 25/11/2009, reported in 319 ITR 306(SC), in
which ... Supreme Court in the case of CIT vs. Alom Extrusion has made it clear that if
the payment is made by the assessee before
Supreme Court in the case of CIT vs. M/s. Alom Extrusions Ltd.
319 ITR 306 (S.C.). Accordingly, the Order of the learned ... Supreme Court in the
case of CIT Vs. Alom Extrusions Ltd , reported in 319 ITR 306(SC).
Thus, respectfully following the decision of the Tribunal
Commissioner of Income Tax Kolkata III V. Alom Extrusions Limited) only to contend that when the assessee had in fact set apart the amount payable ... Commissioner of Income Tax Kolkata III V. Alom Extrusions Limited), wherein the Supreme Court had considered the effect of the omission of the second proviso
Supreme Court in the case of CIT vs
Alom Extrusions Ltd , [2009]319 ITR 306(SC) has held as under:
"Prior to the Finance ... lead matter in this batch of civil appeals is CIT v. Alom Extrusions
Ltd. (civil appeal arising
Supreme Court in the case of CIT vs. M/s. Alom Extrusions Ltd.
319 ITR 306 (S.C.). Accordingly, the Order of the learned ... Supreme Court in the
case of CIT Vs. Alom Extrusions Ltd , reported in 319 ITR 306(SC).
Thus, respectfully following the decision of the Tribunal
Supreme Court in the case of CIT vs. M/s. Alom Extrusions Ltd.
319 ITR 306 (S.C.). Accordingly, the Order of the learned ... Supreme Court in the
case of CIT Vs. Alom Extrusions Ltd , reported in 319 ITR 306(SC).
Thus, respectfully following the decision of the Tribunal
Supreme Court in the case of CIT vs. M/s. Alom Extrusions Ltd.
319 ITR 306 (S.C.). Accordingly, the Order of the learned ... Supreme Court in the
case of CIT Vs. Alom Extrusions Ltd , reported in 319 ITR 306(SC).
Thus, respectfully following the decision of the Tribunal
Supreme Court in the case of CIT vs. M/s. Alom Extrusions Ltd.
319 ITR 306 (S.C.). Accordingly, the Order of the learned ... Supreme Court in the
case of CIT Vs. Alom Extrusions Ltd , reported in 319 ITR 306(SC).
Thus, respectfully following the decision of the Tribunal
