Supreme Court of India
B.P. (India) Ltd. vs Commissioner Of Income-Tax (Central), ... on 16 December, 1969
Equivalent citations: [1970]78ITR324(SC), AIRONLINE 1969 SC 69, (1970) 78 ITR 324 (0) 1970 ITR 324, (0) 1970 ITR 324
Author: J.C. Shah
Bench: J.C. Shah, K.S. Hegde
JUDGMENT J.C. Shah, J.
1. We that the High Court has not passed any speaking order in disposing of the application. We have held in several cases that the High Court normally would not be justified in rejecting an application for an order calling for a statement of the case, after rule has been issued, without recording reasons in support of the order.
2. The appeal is allowed, the order of the High Court is set aside and the case is remanded to the High Court for disposal in accordance with law. There will be no order as to costs.