M/S. RAIBHAGI ASSOCIATES PARTNER MR. RAJU vs THE COMMISSIONER OF INCOME TAX — C.A. No. 5455 - 5456/2012

Case under Direct Taxation : Income Tax Act, 1961, Wealth Tax Act, 1957, Gift Tax Act, 1958, Excess Profits Tax Act, 1940, Business Profit Tax Act, 1947 [Other Than Matters Covered by Categories 1602-1605] Section XII-B. Status: Disposed.

Disposed

CNR: SCIN010192032011

Filing Date

30-Jun-2011

Registration No

C.A. No. 5455 - 5456/2012

Diary Number

19203/2011

Order Date

13-Aug-2025

Document Type

ROP - of Main Case

Disposal Type

Disposed Off

Last updated 06-Jul-2026

Acts & Sections

Direct Taxation : Income Tax Act, 1961, Wealth Tax Act, 1957, Gift Tax Act, 1958, Excess Profits Tax Act, 1940, Business Profit Tax Act, 1947 [other than matters covered by categories 1602-1605] Section XII-B

Petitioner(s)

  1. 1.M/S. RAIBHAGI ASSOCIATES PARTNER MR. RAJU

    Adv. PUJA SHARMA

Respondent(s)

  1. 1.THE COMMISSIONER OF INCOME TAX

    Adv. RAJ BAHADUR YADAV[R-1]

Case History

  1. Case disposedDisposed

  2. 13-Aug-2025

    ROP - of Main CaseView PDF

  3. 13-Aug-2025

    Ordinary

    Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan

  4. 07-Aug-2025

    Ordinary

    Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan

  5. 06-Aug-2025

    Ordinary

    Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan

  6. 31-Jul-2025

    Ordinary

    Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan

  7. 30-Jul-2025

    Ordinary

    Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan

  8. 24-Jul-2025

    Ordinary

    Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan

  9. 23-Jul-2025

    Ordinary

    Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan

  10. 22-May-2025

    Ordinary

    Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan

  11. 15-May-2025

    Ordinary

    Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan

  12. 08-May-2025

    First hearing

    Initial hearing scheduled

  13. 23-Jul-2012

    ROP - of Main CaseView PDF

  14. 05-Sep-2011

    ROP - of Main CaseView PDF

  15. 29-Aug-2011

    ROPView PDF

  16. 30-Jun-2011

    Case filed

    Registration No. C.A. No. 5455 - 5456/2012

View Full Judgment
casestatus.in Summary

Case Summary: M/S. Raibhagi Associates v. Commissioner of Income Tax (C.A. 5455-5456/2012) The Supreme Court dismissed the appeals filed by M/S. Raibhagi Associates challenging the High Court's orders on August 13, 2025. The sole issue was whether an individual liquor licence could be construed as a partnership firm licence or association of individuals for income tax purposes. The Court found the matter covered by established precedents and declined to interfere with the High Court's decision. The appellants were directed to pursue any claims regarding changed tax regimes through appropriate legal forums. This case analysis is maintained by casestatus.in based on publicly available court records.

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