Pr Commissioner of Income Tax Central II vs. M/S Sharp Mint Limited
The appeals are disposed of in the aforesaid terms
ITA/13/2021HC Delhi07 Feb 2022
Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA
Section 124Section 57
…ing discussed in the context of Section 37 of the 1996 A&C Act. Since this line of arguments was also not sought to be pursued by Mr Ankit Jain, they need not detain us. 17.1 As far as Kandla Export Corporation and Anr. v OCI Corporation and Another 2018 14 SCC 715 is concerned, it inter alia, dealt with the issue, i.e., whether an appeal, which is otherwise not maintainable under Section 50 of the 1996 A&C Act, would nonetheless lie under the Commercial Courts Act. The court held that Section 13(1) of the Commercial Courts Act only provided a forum for preferring an appeal. It went on to state that, si…
