Supreme Court Weekly Round Up, October 11 To October 17, 2021
3 years, 2 months ago

Supreme Court Weekly Round Up, October 11 To October 17, 2021

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Income Tax Act - Date Of Receipt Of Order Irrelevant For Computing Limitation Under Section 263 : Supreme CourtCase Title : Commissioner of Income Tax, Chennai vs Mohammed Meeran Shahul HameedCitation : LL 2021 SC 572The Supreme Court has held that the date of the receipt of the assessment order has no relevance in computing the limitation period for the Revision. Income Tax Act - Date Of Receipt Of Order Irrelevant For Computing Limitation Under Section 263 : Supreme Court Case Title : Commissioner of Income Tax, Chennai vs Mohammed Meeran Shahul Hameed Citation : LL 2021 SC 572 The Supreme Court has held that the date of the receipt of the assessment order has no relevance in computing the limitation period for the Revision by the Principal Commissioner under Section 263 of the Income Tax Act. Consumer Complaint Not Maintainable Against Power Distributor For Raising Additional Bill Due To Short Assessment : Supreme Court Case Title: M/S Prem Cottex v Uttar Haryana Bijli Vitran Nigam Ltd & Ors| Civil Appeal Number 7235 of 2009 Citation : LL 2021 SC 541 The Supreme Court has held that a consumer complaint is not maintainable against a power distributor for raising an additional bill on account of short-assessment. Relief Against Third Party Can't Be Claimed In Proceedings Between Husband & Wife Under Hindu Marriage Act : Supreme Court Case Title : Nitaben Dinesh Patel vs Dinesh Dahyabhai Patel Citation : LL 2021 SC 570 The Supreme Court has held that in a proceedings under the Hindu Marriage Act between a husband and a wife, a relief against a third party cannot be claimed.

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