Alom Extrusion Limited & Anr vs Deputy Commissioner on 15 June, 2018
Author: Debangsu Basak
Bench: Debangsu Basak
ORDER SHEET
GA 989 of 2018
with ... HIGH COURT AT CALCUTTA
Constitutional Writ Jurisdiction
ORIGINAL SIDE
ALOM EXTRUSION LIMITED & ANR
Versus
DEPUTY COMMISSIONER, CENTRAL EXCISE AND ORS
BEFORE
Alom Extrusion Limited & Anr vs Deputy Commissioner on 19 July, 2018
Author: Debangsu Basak
Bench: Debangsu Basak
OD-26
ORDER SHEET ... HIGH COURT AT CALCUTTA
Constitutional Writ Jurisdiction
ORIGINAL SIDE
ALOM EXTRUSION LIMITED & ANR
Versus
DEPUTY COMMISSIONER, CENTRAL EXCISE AND ORS.
BEFORE
Supreme Court in the case of Alom Extrusions Ltd. (supra),
by the learned ITAT as well as learned advocates appearing on
behalf of the assessee ... before the
Hon'ble Supreme Court in the case of Alom Extrusions Ltd. (supra),
the said decision would not be applicable to the facts
issue decided by the Hon'ble Supreme Court in Alom Extrusions case was not with regard to the effect of Section ... framed for consideration by the Hon'ble Supreme Court in Alom Extrusions case and submitted that the question was whether omission (deletion
issue decided by the Hon'ble Supreme Court in Alom Extrusions case was not with regard to the effect of Section ... framed for consideration by the Hon'ble Supreme Court in Alom Extrusions case and submitted that the question was whether omission (deletion
sustained.
4.2 In Commissioner of Income Tax Kolkata-III vs. Alom
Extrusions Limited (2009) 319 ITR 306 wherein it has been held
as under ... preferred as held in a decision in
case of CIT v. Alom Extrusion Limited
[Supra].
16.6 We also cannot be oblivious of
submissions not denied
before Tribunal. Relying on judgment in Commissioner of
IncomeTax Vs Alom Extrusions Ltd. (supra), Tribunal
dismissed appeal and confirmed order passed ... Gujrat High Court distinguished judgment of Commissioner
of IncomeTax Vs Alom Extrusions Ltd. (supra) on the
ground that therein actual dispute relates to employers
2016
3
Assessment Year:2013-14
the case of CIT vs. Alom Extrusions Ltd. [2009] 319 ITR 306 (SC) has held
that if the payment ... turn, preferred appeal before Tribunal.
Relying on judgment in Alom Extrusions Ltd. (supra), Tribunal
dismissed appeal and confirmed order passed by CIT(A). That
decision of
Hon'ble Supreme Court in the case of Alom Extrusions Ltd reported in
(2009) 319 ITR 306(SC) in support ... decision of Hon'ble Supreme
Court in the case of Alom Extrusions Ltd. reported in (2009) 319 ITR
306(SC) deleted the impugned addition
Commissioner of Income-Tax v. Alom Extrusions Ltd. ) in support of
his contentions.
Learned Advocate appearing for the revenue has submitted that,
the department ... effect. This view has been affirmed by the Supreme
Court in Alom Extrusions Ltd. (supra). In M/s. Vijay Shree Limited
(supra) has held that
