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Commissioner Of Income-Tax vs East Coast Marine Products (P.) Ltd. And ... on 1 February, 1989
cites
Section 144B in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs K.L. Rajput on 1 October, 1986
6. We respectfully agree with the said decision. It is brought to our notice that certain High Courts have taken a contrary view but we are unable to see any principle in the contrary view. Moreover, such a view tends to help the evades to employ the right of appeal as a device to ward off proceedings under section 263.
Batuk Nath vs Musammat Munni Dei on 11 March, 1914
"While it is true that a decree of a court of first instance may be said to argue in the decree passed on appear therefrom or even in the order passed in revision, it does so only for certain purposes, namely, for the purposes of computing the period of limitation for execution of the decree as in Batuk Nath v. Munni Dei [1914] 41 IA 104; AIR 1914 PC 65, or for computing the period of limitation for an application for final decree in a mortgage suit, as in Jowad Hussain v. Gendan Singh [1926] 53 IA 197; AIR 1926 PC 93.
Saiyid Jowad Hussain vs Gendan Singh on 15 June, 1926
"While it is true that a decree of a court of first instance may be said to argue in the decree passed on appear therefrom or even in the order passed in revision, it does so only for certain purposes, namely, for the purposes of computing the period of limitation for execution of the decree as in Batuk Nath v. Munni Dei [1914] 41 IA 104; AIR 1914 PC 65, or for computing the period of limitation for an application for final decree in a mortgage suit, as in Jowad Hussain v. Gendan Singh [1926] 53 IA 197; AIR 1926 PC 93.
Hukumchand Boid vs Pirthichand Lal Chowdhury on 3 December, 1918
But as pointed out by Sir Lawrence Jenkins in delivering the judgment of the Privy Council in Juscurn Boid v. Pirthichand Lal [1919] 46 IA 52; [1919] ILR 46 Cal 670 at pp. 678 and 679; AIR 1918 PC 151 at pp. 152 - 153, whatever be the theory under other systems of law, under the Indian law and procedure an original decree is not suspended by the presentation of an appeal nor is its operations interrupted where the decree on appeal is merely one of dismissal. There is nothing in the Indian law to warrant the suggestions that the decree or order of the court or Tribunal of the first instances becomes final only on the termination of all proceedings by way of appeal or revision. The filing of the appeal or revision may put the decree or order in jeopardy but until it is reversed or modified, it remains effective..."