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1 - 10 of 11 (0.70 seconds)Section 98 in The Income Tax Act, 1961 [Entire Act]
Section 255 in The Income Tax Act, 1961 [Entire Act]
The Companies Act, 1956
The Income Tax Act, 1961
Article 226 in Constitution of India [Constitution]
Section 205 in The Income Tax Act, 1961 [Entire Act]
Section 226 in The Income Tax Act, 1961 [Entire Act]
V.V. Trans-Investments (P.) Ltd. vs Income-Tax Officer on 23 March, 1992
Commissioner of Income Tax) and 42 ITD 242
(V.V. Trans-Investment (P) Ltd. v. Income Tax Officer) and
that there was no reason for the President to constitute
Special Bench. The High Court has also made the following
observations in this connection at page 41 of its judgment :
Hindustan Machine Tools Ltd. vs Asst. Collector Central Excise on 29 August, 1977
In the background of the aforesaid facts the High Court
took the view that on the facts and circumstances of the
case the President of the Tribunal was not justified in
constituting the Special Bench for deciding the appeals of
the aforesaid three respondents. The High Court has taken
the view that the President has to exercise his discretion
judiciously and judicially and it may not be exercised at
whims and fancies of the President. The High Court has
further observed that in the present case there was no
conflict at all between 39 ITD 432 (But welded Tools (P)
Ltd. v. Asst.