Grasim Industries Limited V. Union of India through the Ministry of Finance Deptt. of Revenue [Income Tax] New Delhi and Commissioner of Income Tax Raipur [Chhattisgarh] and Tax Recovery Officer [Income Tax] Raipur [Chhattisgarh]

WP/907/2003

AI Insights

The case involves M/s Grasim Industries Limited challenging a notice dated 21-2-2003 regarding the calculation of rent received from its employees. The petitioner was called upon to submit clarification concerning the income earned from rental charges. Instead of filing an explanation, the petitioner preferred to approach the court directly. The court, by order dated 5-11-2003, directed not to take any coercive steps. The court found the petition not maintainable as the petitioner did not explain its case adequately and chose to approach the court without filing the necessary explanations to the authorities.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 803295 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 09-04-2013
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: VIVEK SHRIVASTAVA; ANAND DADARRIYA
• Assessee Lawyers: SAURABH SHARMA
• Keywords: Exemption; Explanation; Income Tax; Notice; Writ petition; Calculation of Rent
• Section: 226

Judgement Text

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