Patel Engineering Ltd( Successor Of ... vs Dcit Cc 3(4) , Mumbai on 3 April, 2019
P a g e |1
ITA No. 1687 & 1688 ... 2018 AYs. 2012-13 & 2013-14
Patel Engineering Ltd. Vs. DCIT, CC -3(4)
IN THE INCOME TAX APPELLATE TRIBUNAL
"C" Bench
that
section.”
However, in SBP & Co. v. Patel Engineering Ltd. and
Another,15 the majority judgment of the Constitution Bench of
seven Judges ... clearly bound by the dictum of the Constitutional
Bench judgment in Patel Engineering Ltd. that the scope and
ambit of court’s jurisdiction under Section
procedure of appointment.
20. In SBP & Co. v. Patel Engineering Ltd.,11 a seven-Judge constitution
bench of this Court considered the scope ... decisions in SBP and Co. [SBP and Co. v. Patel Engg. Ltd., (2005) 8 SCC
618] and Boghara Polyfab [National Insurance Co. Ltd. v. Boghara
Konkan
Railway 2).
10. However, in SBP & Co. v. Patel Engg. Ltd.,
(2005) 8 SCC 618, a seven-Judge Bench overruled
this view ... cases culminating in
the decision in SBP & Co. v. Patel Engg.
Ltd. (supra), the Supreme Court held that
the power to appoint an arbitrator
decisions in SBP and Co. [SBP and Co. v.
Patel Engg. Ltd., (2005) 8 SCC 618] and Boghara
Polyfab [National Insurance Co. Ltd. v. Boghara ... judgment in Mayavati Trading had rightly held that the
judgment in Patel Engineering had been legislatively
overruled.
18
Paragraph 144 reads as :
“144. As observed
decision of the
Constitution Bench in SBP & Co. v. Patel Engineering Ltd. , it has now
been conclusively held that the power exercised ... issue is also confirmed by the
judgment of this court in Patel Engineering (supra), where it was observed
that:
"It is common ground that
judgment of the Apex Court in SBP & Co. v. Patel Engineering Ltd. decided on 26.10.2005, reported in (2005) 8 SCC 618.
2. The main ... judgment of the Apex Court in SBP & Company v. Patel Engineering Ltd. and particularly paragraph 8 of that judgment, reported in 2005 (7) Supreme
Supreme Court in the case of SBP and Co. v. Patel Engg. Ltd.
[(2005) 8 SCC 618], had carved out three categories with respect ... decisions in SBP
and Co. [SBP and Co. v. Patel Engg. Ltd., (2005) 8 SCC
618] and Boghara Polyfab [National Insurance Co.
Ltd. v. Boghara
Supreme Court
in the case of SBP and company Vs. Patel Engineering Limited and the
judgment delivered by Dr. D.Y. Chandrachud, the then designate ... MANU/SC/1787/2005 :Patel Engineering Ltd.
AIR2006SC450 , a seven Judge Bench of this Court considered the scope of
Section
Patel Engineering Ltd. & Anr., reported
in 2006 (1) GLH 105;
(2) In case of Lalitkumar V. Sanghavi (dead)
Through Lrs. Neeta Lalit Kumar Sanghavi ... Patel
Engineering Ltd. & Ors. (supra), the Hon'ble
Supreme Court has observed in Para Nos.44 and 45
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