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COMMISSIONER OF INCOME-TAX AND ANOTHER Versus CENTURY PARK

2015 (8) TMI 522 - SUPREME COURT

Maintainability of appeal - low tax effect - as decided by HC [2012 (3) TMI 417 - KARNATAKA HIGH COURT] in view of the Circular No. 3 of 2011 it is held to be retrospective in operation by this court and it is applicable to pending appeals this appea .....

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hen the matter has a cascading effect. There are cases under the Income-tax Act, 1961, in which a common principle may be involved in subsequent group of matters or large number of matters. In our view, in such cases if attention of the High Court is .....

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vil) No. 10226 of 2015. - Dated:- 1-4-2015 - H. L. DATTU C.J.I. AND ARUN MISHRA, J. Ranjit Kumar, Solicitor General of India (Ms. Shirin Khajuria, Sanjai Kumar Pathak and Mrs. Anil Katiyar, Advocates, with him) for the petitioner ORDER 1. Delay condo .....

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