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Assistant Commnr., Income Tax, Rajkot vs Saurashtra Kutch Stock Exchange Ltd on 15 September, 2008

12.1 NCLT considering these provisions and making reference to Judgement in the matter of "Assistant Commissioner, Income Tax, Rajkot vs. Saurashtra Kutch, South Exchange Limited reported in (2008) 14 SCC 171, which had been cited before it, referred to para - 25 of that Judgement where Hon'ble Supreme Court discussed the Judgement in the matter of "Patel Narvi Thakersh vs. Pradyuman Singhji reported in 1971 3 SCC 844 and extracted the following portions:-
Supreme Court of India Cites 32 - Cited by 395 - C K Thakker - Full Document

Syed Yakoob vs K.S. Radhakrishnan & Others on 7 October, 1963

16.1 The learned NCLT then referred to para - 29 of the Judgement in the matter of Assistant Commissioner, Income Tax where the Hon'ble Supreme Court referred to the Judgement of "Syed Yakoob vs K.S. Radhakrishnan" reported in AIR 1964 Supreme Court 477. The portion extracted by the Hon'ble Supreme has been reproduced by NCLT in its judgement to discuss as to what would be an error of law which is apparent on the face of record and which can be corrected by a writ but not an error of fact, however grave it may appear to be. We will reproduce para - 30 of the Judgement in the matter of Assistant Commissioner, Income Tax for beneficial reading. In para - 30, Hon'ble Supreme Court held as under:-
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