COMM. OF INCOME TAX-IV,NAGPUR vs RATTAN BABULAL PODDAR . — C.A. No. 1951 - 1952/2014
Case under Section III. Status: Disposed.
CNR: SCIN010125642012
Filing Date
11-Apr-2012
Registration No
C.A. No. 1951 - 1952/2014
Diary Number
12564/2012
Order Date
07-Feb-2014
Document Type
ROP - of Main Case
Disposal Type
Disposed Off
Last updated 06-Jul-2026
Acts & Sections
Petitioner(s)
-
1.COMM. OF INCOME TAX-IV,NAGPUR
Adv. ANIL KATIYAR
Respondent(s)
-
1.RATTAN BABULAL PODDAR .
Adv. RAMESHWAR PRASAD GOYAL
Case History
Case Summary: C.A. No. 001951-001952/2014 The Supreme Court set aside the High Court of Bombay's dismissal order (dated 12.10.2011) which had rejected the Revenue's income tax appeals without addressing any of the four substantive questions of law raised. The Supreme Court found the High Court's cryptic, non-speaking order deficient, holding that an order lacking reasons is no order in law. The matter was remanded to the High Court for fresh disposal with proper consideration of each question of law framed by Revenue (concerning Section 194C applicability, CBDT Circular 715, Section 40(a)(ia) disallowance of Rs. 1,53,79,209, and alleged perverse fact appreciation) after affording both parties hearing opportunity. The Court clarified no opinion was expressed on merits. This case analysis is maintained by casestatus.in based on publicly available court records.
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