COMMNR OF INCOME TAX, PATIALA vs M/S SUBHASH CHAND & CO — C.A. No. 2311/2001

Case under Section XIV-A. Status: Disposed.

Disposed

CNR: SCIN010204071997

Filing Date

26-Nov-1997

Registration No

C.A. No. 2311/2001

Diary Number

20407/1997

Order Date

23-Mar-2001

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 13-Jun-2026

Acts & Sections

Section XIV-A

Petitioner(s)

  1. 1.COMMNR OF INCOME TAX, PATIALA

    Adv. SUSHMA SURI

Respondent(s)

  1. 1.M/S SUBHASH CHAND & CO

    Adv. JAVED MAHMUD RAO

Case History

  1. Case disposedDisposed

  2. 23-Mar-2001

    ROP - of Main CaseView PDF

  3. 26-Nov-1997

    Case filed

    Registration No. C.A. No. 2311/2001

View Full Judgment
casestatus.in Summary

Summary: On March 23, 2001, the Supreme Court heard the special leave petition filed by the Commissioner of Income Tax, Patiala against M/S Subhash Chand & Co., challenging a High Court of Himachal Pradesh order dated April 1, 1997. The Court found the issue squarely covered by its precedent decisions in *Bihari Lal Jaiswal v. C.I.T.* and *Motilal Chunnilal (Tak) v. C.I.T.*, favoring the Revenue. The Court allowed the civil appeal, set aside the High Court's order, answered the question in negative and in favor of the Revenue, with no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.

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