Commissioner Of Income-Tax vs M/S. Sun Engineering Works (P.) Ltd. on 17 September, 1992
Equivalent citations: [1992]SUPP1SCR732A, AIR 1993 SUPREME COURT
Sun Engineering Works (P.) Ltd. vs Commissioner Of Income-Tax on 17 November, 1976
Equivalent citations: [1978]111ITR166(CAL)
JUDGMENT
Dipak Kumar ... instance of the assessee, viz., Messrs. Sun Engineering Works (P.) Ltd., the assessment years involved are 1960-61 and 1961-62. The facts which have
Supreme Court in the case of CIT v. Sun Engineering Works P. Ltd. (1992) 198 ITR 297 (SC) held that higher depreciation cannot be claimed ... decisions of the Apex Court in the case of CIT v. Sun Engineering Works P. Ltd. ( supra) and Chettinad Corporation
covered by the judgment of the Supreme Court in CIT v. Sun Engineering Works P. Ltd. wherein it was held that where reassessment is made ... forward all pleas were considered by the Supreme Court in Sun Engineering Works P. Ltd, , and it was observed that the same support their conclusions
have clearly discussed the case of the CIT v. Sun Engineering Works (P) Ltd. (1992) 107 CTR (SC) 209 and have come to the conclusion ... enumerated by the Supreme Court in the case of CIT v. Sun Engineering Works (P) Ltd. (supra).
In the present case, it is seen that
that a firm in the name and style of M/s Sun Engineering
Enterprises (which was a non existent firm) and whose
account was operated ... proved that Account
No. 1787 was opened in the name of Sun Engineering
Enterprises operated by Johar Das), PW 12 - Pankaj Kr
Bose (another Postman
Supreme
Court in the case of CIT Vs. Sun Engineering Works (P)
Ltd. reported in (1992) 198 ITR 297 (SC), and the
decision ... Supreme Court in the case of CIT Vs.
Sun Engineering Works (P) Ltd. (supra), reassessment
proceedings under Section
Supreme Court in the case of M/s
Sun Engineering Works Private Ltd reported in 198 ITR 297 are not applicable in
the given ... having perused the judgemtn of Hon'ble
supreme court in Sun Engineering works ( P) Ltd. case (1992) 198 ITR 297 we have no
hesitation
Supreme Court in
case of CIT v. Sun Engineering Works (P) Ltd. [1992] 198 ITR 297 (SC) and some other
decisions. Without prejudice, he held ... Supreme Court in the case of Sun
Engineering Works (P) Ltd. (supra) would not apply as in contradistinction the case of
reopening
Supreme Court in
case of CIT v. Sun Engineering Works (P) Ltd. [1992] 198 ITR 297 (SC) and some other
decisions. Without prejudice, he held ... Supreme Court in the case of Sun
Engineering Works (P) Ltd. (supra) would not apply as in contradistinction the case of
reopening
