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1 - 9 of 9 (0.36 seconds)Sundarjas Kanyalal Bhatija & Ors vs Collector, Thane, Maharashtra & Ors on 13 July, 1989
Mr. Nizamuddin also cited the judgment of the Supreme Court
in the case of Sundarjas Kanyalal Bhathija & Ors. Vs. The Collector,
Thane, Maharashtra & Ors., reported in AIR 1990 Supreme Court
261, where the Supreme Court held as follows:
Mahadeolal Kanodia vs The Administrator-General Ofwest ... on 20 April, 1960
18. Deprecating this kind of tendency of some judges,
Das Gupta, J., in Mahadeolal Kanodia v. The Administrator
General of West Bengal, AIR 1960 SC 936 said (at p.941) :
Shri Bhagwan And Anr vs Ram Chand And Anr on 1 March, 1965
19. The attitude of Chief Justice, Gajendragadkar, in
Lala Shri Bhagwan v. Ram Chand, AIR 1965 SC 1767 was not
quite different (at p. 1773) :
Union Of India & Anr vs Raghubir Singh (Dead) By Lrs. Etc on 16 May, 1989
20. The Chief Justice Pathak, in a recent decision
stressed the need for a clear and consistent enunciation of
legal principle in the decisions of a Court. Speaking for the
Constitution Bench (Union of India v. Raghubir Singh (1989) 2
SCC 754 : (AIR 1989 SC 1933) learned Chief Justice said (at
p.766) (of SCC) : (at p. 1939 of AIR) :
Article 226 in Constitution of India [Constitution]
Section 246 in The Income Tax Act, 1961 [Entire Act]
Debasish Moulik vs Deputy Commissioner Of Income-Tax And ... on 6 February, 1998
Significantly, in Debasish Moulik's case (supra), Ansari, J set
aside the order of the assessing officer, inter alia, holding that the
order had been passed without application of mind and was not in
conformity with law. His Lordship observed that a bare reading of
the order would show that the assessee had been asked to pay the
amount, that is 50% of the demand, before his request for stay was
considered. Only if the assessee paid 50% of the demand, the
request of the petitioner would be considered for staying the demand
and not before. Ansari, J found that the stay application had not
been considered and orders thereon had not been passed on the
merits of the case.
Section 246A in The Income Tax Act, 1961 [Entire Act]
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