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Documents citing Nidhpal Sharma And Ors. vs Union Of India (Uoi) And Ors. on 21 December, 1965

Income-Tax Officer, Gudur, And Another vs Maramreddy Sulochanamma. on 2 December, 1966

Now, the question in these circumstance is whether the order appealed against is a final order within the meaning of article 133 of the Constitution of India. It is well settled that the test whether a certain order is final within the meaning of that article is whether that order finally disposed of the right of the parties covered by the proceeding. The proceedings as stated by the Income-tax Officer was for bringing to tax the mounts which had escaped assessment. All that has been declared in the were it preceding is that the notices as issued were bad. The question of right to bring total or the liability of the assessee has not been adjudicated upon under this order. This order of its own force does not affect the merits of the case between the parties by determining any right any liability. It is not an order finally deciding the right and liability of the parties involved in or formed the subject matter of the income-tax proceedings Hence it is not a final order within the meaning of article 133. That is also how it is argued on behalf of the respondents replying on T. A. Thangavelu Chettiar Co. v. Government of Madras, Shivram Poddar v. Income-tax Officer, Nidhpal Sharma v. Union of India, Seth Premchand Satramdas v. State of Bihar, Gurdwara Prabandhak Committee v. Shiv Rattan Dev.
Andhra HC (Pre-Telangana) Cites 11 - Cited by 0 - Full Document
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