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Documents citing C.I.T vs Dhadi Sahu on 18 November, 1992

Commissioner Of Income-Tax vs Late S. M. Syed Mohamed (Lrs. Smt. N. ... on 4 August, 1995

Therefore, what the Supreme Court meant while saying "when the references were initiated" was only the valid references and not the initiation of references invalidly made. If the reference was valid, then the initiation was also valid. In the present case before us, the initiation of reference was invalid as there was no valid reference. Therefore, the decision of the Supreme Court in Dhadi Sahus case [1993] 199 ITR 610, has no application in this case.
Kerala High Court Cites 49 - Cited by 0 - Full Document

Commissioner Of Income-Tax vs Late S.M. Syed Mohamed (Lrs. Smt. N. ... on 4 August, 1995

Therefore, what the Supreme Court meant while saying "when the references were initiated" was only the valid references and not the initiation of references invalidly made. If the reference was valid, then the initiation was also valid. In the present case before us, the initiation of reference was invalid as there was no valid reference. Therefore, the decision of the Supreme Court in Dhadi Sahu's case [1993] 199 ITR 610, has no application in this case.
Kerala High Court Cites 49 - Cited by 12 - Full Document

Anshuman Pandey vs State Of Chhattisgarh on 30 September, 2022

Thereafter, a line of decisions 16 followed Dhadi Sahu [CIT v. Dhadi Sahu, 1994 Supp (1) SCC 257] , to hold that a litigant has a crystallised right to a forum once proceedings have been initiated. A litigant's vested rights (including the right to an appeal) prior to the amendment or repeal are undoubtedly saved, in addition to substantive rights envisaged under Section 6 of the General Clauses Act. This protection does not extend to pure matters of procedure. Repeals or amendments that effect changes in forum would ordinarily affect pending proceedings, unless a contrary intention appears from the repealing or amending statute."
Chattisgarh High Court Cites 27 - Cited by 0 - A K Goswami - Full Document

Amit Kumar Jaiswal vs Chhattisgarh State Co-Operative ... on 30 September, 2022

Thereafter, a line of decisions 16 followed Dhadi Sahu [CIT v. Dhadi Sahu, 1994 Supp (1) SCC 257] , to hold that a litigant has a crystallised right to a forum once proceedings have been initiated. A litigant's vested rights (including the right to an appeal) prior to the amendment or repeal are undoubtedly saved, in addition to substantive rights envisaged under Section 6 of the General Clauses Act. This protection does not extend to pure matters of procedure. Repeals or amendments that effect changes in forum would ordinarily affect pending proceedings, unless a contrary intention appears from the repealing or amending statute."
Chattisgarh High Court Cites 28 - Cited by 0 - A K Goswami - Full Document

Mumtaz Yarud Dowla Wakf vs M/S Badam Balakrishna Hotel Pvt. Ltd. on 20 October, 2023

Thereafter, a line of decisions followed Dhadi Sahu [CIT v. Dhadi Sahu, 1994 Supp (1) SCC 257] , to hold that a litigant has a crystallised right to a forum once proceedings have been initiated. A litigant's vested rights (including the right to an appeal) prior to the amendment or repeal are undoubtedly saved, in addition to substantive rights envisaged under Section 6 of the General Clauses Act. This protection does not extend to pure matters of procedure. Repeals or amendments that effect changes in forum would ordinarily affect pending proceedings, unless a contrary intention appears from the repealing or amending statute.” COURT MUST SATISFY ITSELF AS TO THE EXISTENCE OF JURISDICTION Section 9 of the Code “9. Courts to try all civil suits unless barred.—The Courts shall (subject to the provisions herein contained) have jurisdiction to try all suits of a civil nature excepting suits of which their cognisance is either expressly or impliedly barred.
Supreme Court of India Cites 78 - Cited by 0 - M M Sundresh - Full Document

Commissioner Of Income-Tax vs M.A. Unneerikutty on 18 December, 1999

In that case, the primary question was whether the Full Bench decision in Issac's case [1987] 168 ITR 793 (Ker), was impliedly overruled by the apex court decision in CIT v. Dhadi Sahu [1993] 199 ITR 610. By a majority, the Full Bench declined to answer the question on the ground that the validity of reference was not an issue in the earlier Full Bench decision. But the majority took the stand that if the reference was valid, then the initiation was also valid. One of the learned judges of the Division Bench, which made the reference, was of the view that the Tribunal has proceeded on the basis that though the reference was made in the year 1975, still the Inspecting Assistant Commissioner has no jurisdiction. Therefore, there is no question of holding that the Inspecting Assistant Commissioner has no jurisdiction to pass the penalty order ; but agreed to the reference to the larger Bench.
Kerala High Court Cites 14 - Cited by 0 - A Pasayat - Full Document

Securities And Exchange Board Of India vs Classic Credit Ltd. on 21 August, 2017

36. Whilst accepting the contentions advanced on behalf of learned counsel for SEBI pertaining to ‘forum’ (with reference to which inferences have been drawn in the foregoing paragraph), it is not possible for us to outrightly reject the contentions advanced by Mr. C.A. Sundaram, learned Senior Advocate, while projecting the claim of the accused. We are not oblivious of the conclusions recorded by this Court in Commissioner of Income Tax, Orissa v. Dhadi Sahu, 1994 Supp (1) SCC 257, wherein it was held that a law which brings about a 65 change in the ‘forum’ does not affect pending actions, unless an intention to the contrary is clearly shown. One of the modes in which such intentions can be shown is, by making a provision for change for a proceeding from the court or the tribunal where it was pending, to the court or tribunal under which the new law gets jurisdiction. In the said judgment, this Court also observed, that it was true that no litigant had any vested right in the matter of procedural law, but where the question is of the change of ‘forum’, it ceases to be a question of procedure only, with reference to pending matter. The ‘forum’ of appeal or proceedings, it was held, was a vested right as opposed to pure procedure to be followed before a particular ‘forum’. It was therefore concluded, that a right becomes vested when the proceedings are initiated, in spite of change of jurisdiction/forum by way of amendment thereafter.
Supreme Court - Daily Orders Cites 157 - Cited by 0 - J S Khehar - Full Document

Securities And Exchange Board Of India vs Classic Credit Ltd. on 21 August, 2017

36. Whilst accepting the contentions advanced on behalf of learned counsel for SEBI pertaining to ‘forum’ (with reference to which inferences have been drawn in the foregoing paragraph), it is not possible for us to outrightly reject the contentions advanced by Mr. C.A. Sundaram, learned Senior Advocate, while projecting the claim of the accused. We are not oblivious of the conclusions recorded by this Court in Commissioner of Income Tax, Orissa v. Dhadi Sahu, 1994 Supp (1) SCC 257, wherein it was held that a law which brings about a change in the ‘forum’ does not affect pending actions, unless an intention to the contrary is clearly shown. One of the modes in which such intentions can be shown is, by making a provision for change for a proceeding from the court or the tribunal where it was pending, to the court or tribunal under which the new law gets jurisdiction. In the said judgment, this Court also observed, that it was true that no litigant had any vested right in the matter of procedural law, but where the question is of the change of ‘forum’, it ceases to be a question of procedure only, with reference to 73 pending matter. The ‘forum’ of appeal or proceedings, it was held, was a vested right as opposed to pure procedure to be followed before a particular ‘forum’. It was therefore concluded, that a right becomes vested when the proceedings are initiated, in spite of change of jurisdiction/forum by way of amendment thereafter.
Supreme Court of India Cites 154 - Cited by 198 - J S Khehar - Full Document

Delhi High Court Bar Association And ... vs Hon'Ble Chief Justice High Court Of ... on 23 April, 1993

The decision of the Supreme Court in Commissioner of Income Tax, Orissa v, Shri Dhadi Sahu, , would appear to be some what in conflict with its earlier decision but this judgment though holds that forum of appeal is a vested right to be followed before a particular forum and that right becomes vested when the proceedings are initiated but that vested right would not continue if the legislature by express words or by necessary implications so indicates.
Delhi High Court Cites 34 - Cited by 5 - D P Wadhwa - Full Document
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