{"id":259708,"date":"2004-02-06T00:00:00","date_gmt":"2004-02-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/daluram-mangilal-vs-commissioner-of-income-tax-on-6-february-2004"},"modified":"2015-06-25T20:37:42","modified_gmt":"2015-06-25T15:07:42","slug":"daluram-mangilal-vs-commissioner-of-income-tax-on-6-february-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/daluram-mangilal-vs-commissioner-of-income-tax-on-6-february-2004","title":{"rendered":"Daluram Mangilal vs Commissioner Of Income Tax on 6 February, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Madhya Pradesh High Court<\/div>\n<div class=\"doc_title\">Daluram Mangilal vs Commissioner Of Income Tax on 6 February, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: (2004) 191 CTR MP 46<\/div>\n<div class=\"doc_bench\">Bench: D Verma, S Seth<\/div>\n<p id=\"p_1\">JUDGMENT<\/p>\n<p id=\"p_1\">1. Heard.\n<\/p>\n<p id=\"p_2\">2. This is review application filed by the assessee. Learned counsel appearing for applicant submitted that ITA No. 49\/2003 which was disposed of finally by this Bench, vide order dt. 8th July, 2003, is based on erroneous interpretation of the reporter of ITR of the decision of the Supreme Court. Said view of reporter is reported in (2002) 255 ITR (St) 99. Learned counsel for applicant submitted that no decision has been given by the Supreme Court with regard to sales and purchases made in the market were bogus transactions. Learned counsel for applicant further submitted that observations made by this Court may embarrass the Tribunal, if any application under Section 254(2) is made by Revenue on the strength of observations made by this Court. We, accordingly, clarify that as and when application is made by Revenue under Section 254(2), the assessee, if noticed, shall be at liberty to clarify that observations made by this Court are based on erroneous reporting of reporter of ITR inasmuch as SLP as well as review petition were dismissed by the Supreme Court without any reference to merits of the case. With these observations, this review petition is, therefore, disposed of.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madhya Pradesh High Court Daluram Mangilal vs Commissioner Of Income Tax on 6 February, 2004 Equivalent citations: (2004) 191 CTR MP 46 Bench: D Verma, S Seth JUDGMENT 1. Heard. 2. This is review application filed by the assessee. Learned counsel appearing for applicant submitted that ITA No. 49\/2003 which was disposed of finally by [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,24],"tags":[],"class_list":["post-259708","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madhya-pradesh-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Daluram Mangilal vs Commissioner Of Income Tax on 6 February, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/daluram-mangilal-vs-commissioner-of-income-tax-on-6-february-2004\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Daluram Mangilal vs Commissioner Of Income Tax on 6 February, 2004 - Free Judgements of Supreme Court &amp; 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