Gopal Das Estates & Housing Pvt. Ltd., ... vs Dcit, New Delhi on 4 February, 2022
9. "Whether on the facts and circumstances of the case and in
law, the learned assessing authority had made an over pitched
assessment disregarding all the cases quoted before him in
defiance of the ratio of Hon'ble Supreme Court's decision in the
case of Union of India vs Kamalakshmi Finance Co.Ltd. SLP
No.7717 of 1990 dated 24.09.1991 and committing a judicial
impropriety in terms of the ratio of the said decision, a copy which
was filed in the proceedings before him?"