supra).
At this stage, counsel for the petitioner has relied upon V.N.
Devadoss v. Chief Revenue Control Officer-cum-Ins . And Others ... wording of Section produced in the judgment rendered in V.N.
Devadoss 's case (supra) and prevailing Section in the State of Punjab
this Court the judgment of the Supreme Court rendered in V.N.DEVADOSS V.CHIEF REVENUE CONTROL OFFICER-CUM-INSPECTOR wherein it is held that ... Apex Court in the V.N.Devadoss's case has occasioned to consider the similar issued as follows:
"15.The stand
impugned judgment draws strength from the observations of
this Court in V.N. Devadoss v. Chief Revenue Control Officer ... contend that
such judgment has not been taken note of in V.N. Devadoss case
(supra). Our attention has been invited to para 7 which
context of judgment of the Supreme
Court in the case of V.N.Devadoss Vs. Chief Revenue
Control Officer-cum-Inspector and Others reported ... Apex Court in
the case of V.N.Devadoss (supra) wherein in paragraphs 13,
14, 15, 16 & 18, it has held as under
context of judgment of the Supreme Court in the case
of V.N.Devadoss Vs. Chief Revenue Control Officer-
cum-Inspector and Others reported ... Apex Court in the case of V.N.Devadoss
(supra) wherein in paragraphs 13, 14, 15, 16 & 18, it has
held as under
Appellant relies on the decision in the case of ACIT Vs. V.N.
Devadoss [2013] 32 taxmann.com 133 (Chennai - Trib.)
4. The Commissioner ... Chennai Tribunal in the case of ACIT v
V.N.Devadoss 93 DTR 73 (CHNY) wherein it was held that returns
filed by assessee
party or the other.
and in the case of V.N. Devadoss v. The Chief Revenue Control Officer-cum-Ins . and others
decision reported in 2010 (4) TLNJ 170 (Civil) ( G.Gnanasekaran v. The Inspector General of Registration, Chennai-28 ). In the said case it is held ... decision of the Supreme Court reported in (2009) 7 SCC 438 ( V.N.Devadoss v. Chief Revenue Control Officer-cum-Inspector ) relied
Bharthi Vs. J. Jayalalitha - (2004)2
SCC 9; Jawajee Nagnatham v. Revenue Divisional Officer
(1994)4 SCC 595; Land Acquisition Officer Vs. Jasti Rohini ... Chand Vs. UOI - (2009) 15 SCC 769;
V. N. Devadoss vs. Chief Revenue Control - (2009)7 SCC
438; Kaliaperumal Vs. Rajagopal
unable to
show as to how the same is of any assistance;
( v) Duncans Industries Ltd. Vs. State ... placed.
16. The counsel for Sh. Sanjay Grover referred to:
( i) V.N. Devadoss Vs. Chief Revenue Control Officer-cum-
W.P.(C) No.13122
