COMMNR. OF INCOME TAX vs M/S. INSILCO LTD. — C.A. No. 3976/2003

Case under Section XIV-A. Status: Disposed.

Disposed

CNR: SCIN010065552003

Filing Date

26-Mar-2003

Registration No

C.A. No. 3976/2003

Diary Number

6555/2003

Order Date

09-Aug-2005

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 19-Jun-2026

Acts & Sections

Section XIV-A

Petitioner(s)

  1. 1.COMMNR. OF INCOME TAX

Respondent(s)

  1. 1.M/S. INSILCO LTD.

    Adv. JAGDISH KUMAR CHAWLA

Case History

  1. Case disposedDisposed

  2. 09-Aug-2005

    ROP - of Main CaseView PDF

  3. 27-Jul-2005

    ROP - of Main CaseView PDF

  4. 02-May-2003

    ROP - of Main CaseView PDF

  5. 26-Mar-2003

    Case filed

    Registration No. C.A. No. 3976/2003

View Full Judgment
casestatus.in Summary

Case Summary: Commissioner of Income Tax v. M/S. Insilco Ltd. Court: Supreme Court of India Date: August 9, 2005 The Supreme Court allowed the Commissioner of Income Tax's appeal and remanded the matter to the High Court. The High Court had admitted the appeal for assessment year 1990-91 but rejected it for 1991-92, relying on the *Ranchi Club* precedent regarding interest charging requirements. The Court found that a genuine question of law existed regarding whether the *Ranchi Club* ruling was modified by a later Constitution Bench decision in *Commissioner of Income Tax v. Anjum M.H. Ghaswala*, warranting the High Court's reconsideration of both assessment years. This case analysis is maintained by casestatus.in based on publicly available court records.

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