TAXATION 76, (1979) 118 ITR 461, (1979) 10 CURTAXREP 354
Author: V.R. Krishnaiyer
Bench: V.R. Krishnaiyer , V.D. Tulzapurkar
PETITIONER:
COMMISSIONER OF INCOME
Supreme Court in CIT Vs
Bhattacharya reported in (1979) 118 ITR 461 has held
to the following effect:
(viii) The policy ... also reasons envisaged in CIT
Vs B.N.Bhattachargee (1979) 118 ITR 461
(SC), wherein it was observed that section
245H is a magnet which
affecting rights of parties. In CIT v. B.N. Bhattacharjee [1979] 118 ITR 461 ; AIR 1979 SC 1725, the order was passed by the Settlement ... principles of natural justice inadvertently--vide CIT v. Bhattacharjee [1979] 118 ITR 461 (SC). Under these circumstances, when the law leans in favour of natural
pursue the Appeal.
4.7 In CIT vs B.N. Bhattacharya (1977) 118 ITR 461 (SC), the Hon'ble
Supreme Court while dealing with ... Court
in the case of CIT vs. B.N. Bhattacharya (1977)118 ITR 461 (SC) and
Hon'ble Punjab & Haryana High Court
pursue the Appeal.
4.7 In CIT vs B.N. Bhattacharya (1977) 118 ITR 461 (SC), the Hon'ble
Supreme Court while dealing with ... Court
in the case of CIT vs. B.N. Bhattacharya (1977)118 ITR 461 (SC) and
Hon'ble Punjab & Haryana High Court
pursue the Appeal.
4.7 In CIT vs B.N. Bhattacharya (1977) 118 ITR 461 (SC), the Hon'ble
Supreme Court while dealing with ... Court
in the case of CIT vs. B.N. Bhattacharya (1977)118 ITR 461 (SC) and
Hon'ble Punjab & Haryana High Court
Supreme Court in the
case of B.N. Bhattacharjee & other 118 ITR 461 [SC] held
that the appeal does not mean merely filing ... Supreme Court in the
case of B.N. Bhattacharjee & other 118 ITR 461 [SC] held
that the appeal does not mean merely filing
Central), Calcutta v. B.N. Bhattachargee &
Anr., [1979] Vol. 118 ITR 461; M.S. Gill. v. Chief Election
Commissioner, [1978] 1 SCC 405; Maneka
case of CIT
(Central) vs. B.N.Bhattacharjee and Another (1979)
118 ITR 461- SC.
On the above basis, in the course of the Budget
Tribunal. In British Indian Corporation Ltd. v. CIT [1966] 60 ITR 793 (All. ), their Lordships of the Allahabad High Court reviewed English and Indian case ... State of Uttar Pradesh [1979] 118 ITR 326 and CIT v. B.N. Bhattachargee [1979] 118 ITR 461. In the first case, the Supreme Court
