DY. COMMISSIONER OF INCOME TAX, KANPUR vs M/S. DIVYA INVESTMENT PVT. LTD. — C.A. No. 5931/2007

Summary of C.A. No. 005931/2007 The Supreme Court disposed of the Income Tax appeal on December 13, 2007, holding that the High Court's writ petitions were misconceived and not maintainable. While the court did not decide the merits, it clarified that under the Income Tax Act, assessment is on a yearly basis—not a block assessment—and the High Court cannot issue omnibus orders applying one year's decision to all other years. The court directed that if the respondent-assessee wishes to challenge the CIT(A)'s orders, appeals must be filed under Section 260A before the Tribunal within four weeks without dismissal for delay. The appeal was disposed of with no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.