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1 - 10 of 38 (0.48 seconds)Section 81 in The Income Tax Act, 1961 [Entire Act]
Section 106 in The Indian Evidence Act, 1872 [Entire Act]
Section 145 in The Indian Evidence Act, 1872 [Entire Act]
The Income Tax Act, 1961
Kishanlal Agarwalla vs Collector Of Land Customs on 21 May, 1965
We have perused the decisions cited before us. The judicial climate on this point is thickly clouded with plethora of precedents. This point has created chaos in judicial cosmos. The result is that, as was observed in the case of Kishanlal Agarwalla (supra), "the danger of confusion has become real and natural justice is on the misleading road of sentimental potentiates."
K.M. Thomas vs State Transport Authority, Kerala And ... on 25 August, 1959
98. It is pertinent to note that in the case of M.K. Thomas (supra), it was held that the decision in K.T. Shaduli Grocery Dealer's case (supra), cannot be understood as recognising a right of cross-examination as an invariable attribute of the requirements of reasonable opportunity. The Apex Court has stated the rule with sufficient elasticity and amplitude as to make the right depend on the terms of the statute, the nature of the proceedings or of the function exercised, the conduct of the party and the circumstances of the case.
Institute Of Chartered Accountants vs L.K. Ratna & Others on 21 October, 1986
71. Sri Dastur placed strong reliance on the decisions rendered by the Apex Court in the case of L.K. Ratna (supra) and Manak Lal's case (supra). According to Sri Dastur, these decisions laid down the general proposition that reasonable apprehension of the existence of bias, vitiates order. The bias need not arise only because the adjudicating authority had previously participated in the proceedings.
Duncan Agro Industries Ltd. vs Union Of India on 11 August, 1988
Sri Desai relied on the case of Duncan Agro Industries Ltd (supra) wherein it was held that mere possibility of bias is not enough to disqualify Director (Audit) to function as adjudicating Officer - strong probability required for disqualification when institutional bias alleged. This judgment was rendered in the context of reward scheme.
I.T.C. Ltd. vs Union Of India (Uoi) on 12 October, 1988
In the case of ITC Ltd. (supra) the Calcutta High Court has held :