ANIRUDH JHINA THR.MR.J.C.JHINA vs M/S.PRIMAL HOLDING LTD. . — SLP(C) No. 23593/2008

Case Summary: SLP(C) No. 023593/2008 Anirudh Jhina v. M/S. Primal Holding Ltd. (11/11/2013) The Supreme Court dismissed the petitioner's special leave petition challenging the National Consumer Disputes Redressal Commission's order. Although lower forums found the petitioner (a prize-winner of a Mercedes Van) was a consumer, the National Commission held the respondent was not guilty of unfair trade practice or service deficiency, and ruled the petitioner liable for income tax under Section 194B and registration/road tax charges. The Court rejected the petitioner's new argument regarding depreciation depreciation compensation (₹9,58,735) as it was never raised before the National Commission. The petition was dismissed as the Court agreed the respondent bore no liability. This case analysis is maintained by casestatus.in based on publicly available court records.