The High Court of Chhattisgarh dismissed multiple tax appeals against the All India Staff Union. Following the dismissal of a related Special Leave Petition, the court held that the appeals lacked pecuniary value and common grounds, disposing them accordingly.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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NAFR
HIGH COURT OF CHHATTISGARH, BILASPUR
Tax Case No. 41 of 2015
Joint Commissioner Of Income Tax , Range, Bhilai, District Durg, Chhattisgarh
---- Appellant
Versus
M/s Kulkarni And Sahu Associates Nehru Nagar , Bhilai, District Durg, Chhattisgarh
------Respondents And Tax Case No. 44 of 2015 Joint Commissioner Of Income Tax , Range, Bhilai, District Durg, Chhattisgarh ---- Appellant Versus M/s Sewa Singh Oberoi And Company, Oberoi Niwas, Dalli-Rajhara, Durg, District Durg, Chhattisgarh ------Respondents And Tax Case No. 45 of 2015 Joint Commissioner Of Income Tax , Range, Bhilai, District Durg, Chhattisgarh ---- Appellant Versus M/s Amar Builders, Near Jainam Palace, Mahesh Nagar, Durg, Chhattisgarh ------Respondents And Tax Case No. 51 of 2015 Joint Commissioner Of Income Tax , Range, Bhilai, District Durg, Chhattisgarh ---- Appellant Versus M/s Kulkarni And Sahu Associates Nehru Nagar , Bhilai, District Durg, Chhattisgarh ------Respondents
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For Appellants: Smt. Naushina Ali, Advocate. For respective Respondents: Shri Shashank Dubey, Senior Advocate along with Shri Siddharth Dubey, Advocate.
Hon'ble The Chief Justice Hon'ble Shri Justice P. Sam Koshy
Judgment on Board
Per Navin Sinha, Chief Justice 6/1/2016
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Sd/Sd/(Navin Sinha) (P. Sam Koshy) CHIEF JUSTICE JUDGE
Priya
1 issue framed by the court
Whether the appeals should be disposed of in light of the dismissal of the corresponding Special Leave Petition in a related matter.
Colour shows how this judgement treated each authority
S.L.P (Civil) No.6699/2014 (Assistant Commissioner of Income Tax-1 vs. M/s. Amar Builders)Explained¶2
Joint Commissioner Of Income Tax , Range, Bhilai
M/s Kulkarni And Sahu Associates
M/s Sewa Singh Oberoi And Company
M/s Amar Builders
P. Sam Koshy
Navin Sinha
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
