2020 (3) TMI 758

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....Respondent : Mr. Sarvagya Sharma, Advocate ORDER CM APPL. 39985/2019 ( delay in filing 71 days ) By this application the applicant seeks condonation of delay of 71 days in filing the appeal. For the reasons stated in the application, the delay is condoned. The application stands disposed of in the aforesaid terms. CM APPL. 39986/2019 (delay in re-filing of 150 days) By this application t....

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....hand). The aforesaid judgments of High Courts of Gujarat and Jharkhand were challenged before the Apex Court by the Chief Commissioner of Central Excise and Services. The Apex Court by way of its detailed judgment in State of West Bengal & Ors. vs. Calcutta Club Limited has affirmed the judgments of the High Court of Gujarat and Jharkhand. The Supreme Court has held as under: "71. With this b....

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.... the effect that a company incorporated under the Companies Act cannot be said to be "established" by that Act. What is missed, however, is the fact that a Company incorporated under the Companies Act or a cooperative society registered as a cooperative society under a State Act can certainly be said to be "constituted" under any lawfor the time being in force. In R.C. Mitter & Sons, Calcutta v. C....

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..... The Bench of the Calcutta High Court in the case of R.C. Mitter and Sons v. CIT [(1955) 28 ITR 698, 704, 705] under examination now, was not, therefore, right in restricting the word "constitute" to mean only "to create", when clearly it could alsomean putting a thing in a legal shape. The Bombay High Court, therefore, in the case of Dwarkadas Khetan and Co. v. CIT [(1956) 29 ITR 903, 907] , was....