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FAST JUSTICE LOWER COURTS MUST LEARN- case of SSA’s Emerald Meadows

Income Tax - By: - CA DEV KUMAR KOTHARI - Dated:- 18-1-2017 Last Replied Date:- 18-1-2017 - References: COMMISSIONER OF INCOME TAX & ANR. Versus M/s SSA'S EMERALD MEADOWS 2016 (8) TMI 1145 - SUPREME COURT Dated: - 05 August 2016 COMMISSIONER OF INCOME TAX, BANGALORE AND THE INCOME TAX OFFICER, WARD-6 (3) , BANGALORE Versus M/s SSA S EMERALD MEADOWS 2015 (11) TMI 1620 - KARNATAKA HIGH COURT I.T.A. NO . 380 OF 2015 Dated: - 23 November 2015 From the above judgments we find as follows: The .....

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ollowed detailed judgment dt.13 December 2012 of Karnatak High Court in context of different situations relating to levy of penalty. The judgment is reported as follows: THE COMMISSIONER OF INCOME TAX & OTHS. Versus M/s MANJUNATHA COTTON AND GINNING FACTORY & OTHS. ITA No. 2564,2565/2005 , ITA No.5020,5022,5023/2009 & ITA No.5025, 5026/2010 Dated: - 13 December 2012 2013 (7) TMI 620 - KARNATAKA HIGH COURT Other Citation: [2013] 359 ITR 565 It seems that revenue has not challenged jud .....

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me Court: Before the Supreme Court the following counsels appeared: Mr. Manish Pushkarna, Adv., Mr. Rajat Nair, Adv., Mrs. Anil Katiyar, Adv.( it is not clear for whom she appeared because there is blank after for … she may be for Respondent) Therefore three learned Advocates appeared before the Supreme Court. They were heard. Senior Counsels appearing must have informed the Court status of related cases. Therefore, in this case it would have been better option for revenue to withdraw app .....

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come to an end. The supreme Court held that we do not find any merit in this petition . This means that the Supreme Court has considered issue on merit and decided against the Revenue and affirmed judgment of the High Court. Lower Courts must learn: It is high time that lower courts must also learn to quickly decide matters. For this purpose procedures need to be simplified and practice of prolonging cases to linger must be stopped. Advocates and other eligible practioners must act promptly do .....

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