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Documents citing M/S P. R. Rolling Mills P. Ltd., Jaipur vs Deputy Commissioner Of Income Tax, ... on 5 July, 2018

Rohit Patwari , Kolkata vs Ito, Ward - 36(1) , Kolkata on 15 March, 2019

3. [2018] 96 taxmann.com 185 (Jaipur-Trib.) INI THE ITAT JAIAPUR BENCH P.R. Rolling Mills (P) Ltd. v. Deputy Commissioner of Income-tax, Circle-3, Jaipur It is also submitted that there is a group of judgments wherein the matter has been set aside to the AO along with direction to make available to the assessee the reports of investigation wing, relied on during assessment, as well as the statement(s) recorded from various persons/individuals/brokers before Investigation Wing.
Income Tax Appellate Tribunal - Kolkata Cites 59 - Cited by 9 - Full Document

Shruti Dhoot, Kolkata vs Ito, Ward - 46(4) , Kolkata on 15 March, 2019

3. [2018] 96 taxmann.com 185 (Jaipur-Trib.) INI THE ITAT JAIAPUR BENCH P.R. Rolling Mills (P) Ltd. v. Deputy Commissioner of Income-tax, Circle-3, Jaipur It is also submitted that there is a group of judgments wherein the matter has been set aside to the AO along with direction to make available to the assessee the reports of investigation wing, relied on during assessment, as well as the statement(s) recorded from various persons/individuals/brokers before Investigation Wing.
Income Tax Appellate Tribunal - Kolkata Cites 59 - Cited by 3 - Full Document

Smt. Payal Saraf , Kolkata vs Ito, Ward - 50(3) , Kolkata on 15 March, 2019

3. [2018] 96 taxmann.com 185 (Jaipur-Trib.) INI THE ITAT JAIAPUR BENCH P.R. Rolling Mills (P) Ltd. v. Deputy Commissioner of Income-tax, Circle-3, Jaipur It is also submitted that there is a group of judgments wherein the matter has been set aside to the AO along with direction to make available to the assessee the reports of investigation wing, relied on during assessment, as well as the statement(s) recorded from various persons/individuals/brokers before Investigation Wing.
Income Tax Appellate Tribunal - Kolkata Cites 59 - Cited by 1 - Full Document

Aditya Saraf (Huf), Kolkata vs Ito, Ward - 50(3), Kolkata on 15 March, 2019

3. [2018] 96 taxmann.com 185 (Jaipur-Trib.) INI THE ITAT JAIAPUR BENCH P.R. Rolling Mills (P) Ltd. v. Deputy Commissioner of Income-tax, Circle-3, Jaipur It is also submitted that there is a group of judgments wherein the matter has been set aside to the AO along with direction to make available to the assessee the reports of investigation wing, relied on during assessment, as well as the statement(s) recorded from various persons/individuals/brokers before Investigation Wing.
Income Tax Appellate Tribunal - Kolkata Cites 59 - Cited by 6 - Full Document

Central Council For Research In ... vs Bikartan Das on 16 August, 2023

15. Like all courts of appeal exercising general jurisdiction in civil cases, the respondent has been constituted an appellate court in words of the widest amplitude and the legislature has not limited his jurisdiction by providing that such exercise will depend on the existence of any particular state of facts. Ordinarily, a court of appeal has not only jurisdiction to determine the soundness of the decision of the inferior court as a court of error, but by the very nature of things it has also jurisdiction to determine any points raised before it in the nature of preliminary issues by the parties. Such jurisdiction is inherent in its very constitution as a court of appeal. Whether an appeal is competent, whether a party has locus standi to prefer it, whether the appeal in substance is from one or another order and whether it has been preferred in proper form and within the time prescribed, are all matters for the decision of the appellate court so constituted. Such a tribunal 58 falls within Class 2 of the classification of the Master of the Rolls [R. v. CIT, (1888) LR 21 QBD 313 (CA)] . In these circumstances, it seems to us that the order of the High Court of Punjab that a writ of certiorari could not be issued to the respondent quashing the order of 13-5-1950, was right. We are further of the opinion that none of the contentions raised has any merit whatsoever.”
Supreme Court of India Cites 43 - Cited by 25 - D Y Chandrachud - Full Document

Gyanendra Pradhan vs W.P.(C) No.971 Of 2014 Page 1 Of 55 on 31 August, 2023

15. Like all courts of appeal exercising general jurisdiction in civil cases, the respondent has been constituted an appellate court in words of the widest amplitude and the legislature has not limited his jurisdiction by providing that such exercise will depend on the existence of any particular state of facts. Ordinarily, a court of appeal has not only jurisdiction to determine the soundness of the decision of the inferior W.P.(C) No.971 of 2014 Page 42 of 55 court as a court of error, but by the very nature of things it has also jurisdiction to determine any points raised before it in the nature of preliminary issues by the parties. Such jurisdiction is inherent in its very constitution as a court of appeal. Whether an appeal is competent, whether a party has locus standi to prefer it, whether the appeal in substance is from one or another order and whether it has been preferred in proper form and within the time prescribed, are all matters for the decision of the appellate court so constituted. Such a tribunal falls within Class 2 of the classification of the Master of the Rolls [R. v. CIT, (1888) LR 21 QBD 313 (CA)]. In these circumstances, it seems to us that the order of the High Court of Punjab that a writ of certiorari could not be issued to the respondent quashing the order of 13-5-1950, was right. We are further of the opinion that none of the contentions raised has any merit whatsoever."
Orissa High Court Cites 14 - Cited by 0 - B R Sarangi - Full Document

M/S Satya Infrastructure Ltd. Through ... vs Madhya Pradesh Real Estate Appellate ... on 19 July, 2024

15. Like all courts of appeal exercising general jurisdiction in civil cases, the respondent has been constituted an appellate court in words of the widest amplitude and the legislature has not limited his jurisdiction by providing that such exercise will depend on the existence of any particular state of facts. Ordinarily, a court of appeal has not only jurisdiction to determine the soundness of the decision of the inferior court as a court of error, but by the very nature of things it has also jurisdiction to determine any points raised before it in the nature of preliminary issues by the parties. Such jurisdiction is inherent in its very constitution as a court of appeal. Whether an appeal is competent, whether a party has locus standi to prefer it, whether the appeal in substance is from one or another order and whether it has been preferred in proper form and within the time prescribed, are all matters for the decision of the appellate court so constituted. Such a tribunal falls within Class 2 of the classification of the Master of the Rolls [R. v. CIT, (1888) LR 21 QBD 313 (CA)]. In these circumstances, it seems to us that the order of the High Court of Punjab that a writ of certiorari could not be issued to the respondent quashing the order of 13-5-1950, was right. We are further of the opinion that none of the contentions raised has any merit whatsoever."
Madhya Pradesh High Court Cites 21 - Cited by 0 - S A Dharmadhikari - Full Document
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