ANAPARAI ESTATES LTD. vs STATE OF KARNATAKA — C.A. No. 12966/1996

Case under Section XII-B. Status: Disposed.

Disposed

CNR: SCIN010006611996

Filing Date

24-Jan-1996

Registration No

C.A. No. 12966/1996

Diary Number

661/1996

Order Date

13-Feb-2001

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 29-May-2026

Acts & Sections

Section XII-B

Petitioner(s)

  1. 1.ANAPARAI ESTATES LTD.

    Adv. R. N. KESWANI

Respondent(s)

  1. 1.STATE OF KARNATAKA

Case History

  1. Case disposedDisposed

  2. 13-Feb-2001

    ROP - of Main CaseView PDF

  3. 24-Jan-1996

    Case filed

    Registration No. C.A. No. 12966/1996

View Full Judgment
casestatus.in Summary

Summary: Anaparai Estates Ltd. appealed an agricultural income tax assessment for Assessment Year 1980-81 regarding coffee crop valuation. The company argued that the Assessing Officer inconsistently valued the opening stock at Rs.4/- per point while revaluing closing stock at Rs.7/- per point (the Coffee Board's rate). The Supreme Court found this argument unsupported by the assessment order and prior appellate proceedings, and dismissed the appeal with costs on February 13, 2001. This case analysis is maintained by casestatus.in based on publicly available court records.

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