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Transmission Corpn. Of Ap. Ltd. vs Acit [Alongwith Sp Nos. 25 To 28/H/05 In ... on 24 February, 2005
cites
Section 245N in The Income Tax Act, 1961 [Entire Act]
Section 245O in The Income Tax Act, 1961 [Entire Act]
The Companies Act, 1956
Oil And Natural Gas Commission vs Collector Of Central Excise on 7 January, 1994
f) The Hon'ble Rajasthan High Court in the case of State of Rajasthan v. ITAT 259 ITR 686 held that "in the case of Oil and Natural Gas Commission v. Collector, Central Excise, (1991) 4 JT 158, their lordships of the Supreme Court held that a petition by one Department against another public sector undertaking or State does not lie to the High Court unless certificate for filing the same has been given by the High level committee constituted by the/Govt. The apex court has observed that inter se dispute of the State Government on the one side and the Central Govt. on the other side directly should not come to the Court for its resolution. For resolution of their se disputes a high power committee is to be constituted."
Rajasthan Rajya Sahakari Spinning & ... vs Itat & Anr. on 19 September, 2002
In the result, we apply the decision of the Hon'ble Supreme Court in the case of ONGC (supra), MTNL (supra) and the decision of the Hon'ble Rajasthan High Court in the case of State of Rajasthan v. ITAT (supra) and hold that. This Bench does not have the power or authority to admit these appeals in the absence of clearance as contemplated by the Supreme Court. As we are unable to admit these appeals at this stage, no stay can be granted. Thus, we have to necessarily dismiss these Stay Petitions in limine.