M/S. R.R. HOLDING P. LTD. vs COMMISSIONER OF INCOME TAX, DELHI

The Supreme Court upheld the Delhi High Court's dismissal of an appeal under Section 260A of the Income Tax Act, 1961, affirming that the Income Tax Appellate Tribunal had adequately addressed the factual question of assessment date. The Court noted that the applicability of the Modi Industries Limited case was correctly determined by the High Court, and it found no necessity to examine the implications of Section 244(1A) in this context. The appeal was dismissed, confirming the High Court's ruling that no further reference was warranted.