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Chitra Narendra Parmar ,Pune vs Acit, Central Circle 2(1), Pune , Pune on 14 July, 2025 cites

Income Tax Settlement Commission vs Agson Global Pvt Ltd on 23 November, 2022

53. Referring to the decision of the Hon'ble Supreme Court in the case of Income-tax Settlement Commission vs. Agson Global (P.) Ltd. (2022) 145 taxmann.com 606 (SC), the Ld. DR submitted that the Hon'ble Supreme Court has dismissed the SLP filed against order of High Court where it was held that Settlement Commission does not have power to direct a special audit under section 142(2A) in course of settlement proceedings under Chapter XIX-A.
Supreme Court - Daily Orders Cites 0 - Cited by 7 - Full Document

M/S A.P. Electrical Equipment ... vs The Tahsildar on 24 February, 2023

63. Further, the Hon'ble Supreme Court recently in the case of M/s. A.P. Electrical Equipment Corporation vs. The Tahsildar & Ors. (supra) has held that if two decisions of this Court appear inconsistent with each other, the High Courts are not to follow one and overlook the other, but should try to reconcile and follow that decision whose facts appear more in accord with those of the case at hand.
Supreme Court - Daily Orders Cites 0 - Cited by 0 - Full Document
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