Case Law Details
Case Name : Alankar Commercial Pvt. Ltd. Vs Assistant Commissioner of Income-tax (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
SUPREME COURT OF INDIA
Alankar Commercial Pvt. Ltd.
Versus
Assistant Commissioner of Income-tax
B.N.KIRPAL AND S. RAJENDRA BABU, JJ.
SPECIAL LEAVE TO APPEAL (CIVIL) NO. 17435 OF 1999
DECEMBER 6, 1999
JUDGMENT
It is contended that Sikkim was not a part of India and at that time the Income-tax Act was not applicable in respect of the assessment year for which notice was served at New Delhi. Learned counsel for the petitioner relies upon the decision of this court in State of Sikkim v. Surendra Prasad Sharma [1994] AIR 1994 SC 2342.
The aforesaid decision in Surendra Prasad Shar...
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