Search Results Page

Search Results

1 - 9 of 9 (0.23 seconds)
Trimurthi Finvest Ltd,Indore vs Acit Central Circle , Bilaspur on 23 April, 2025 cites

National Thermal Power Co. Ltd. vs Commissioner Of Income Tax on 4 December, 1996

12. There may even be a situation where the Ld. Counsel for the assessee may assail a legal ground before the Tribunal following the decision of the Hon'ble Supreme Court in the case of National Thermal Power Company Ltd. Ltd. Vs. CIT (1998) 229 ITR 383 (SC) with a contention that irrespective of the order of the Ld. CIT(Appeals) being ex-parte, the Tribunal may decide the legal issue that has been raised by the Ld. Counsel. In our view, the decision of the Hon'ble Supreme Court in the case of National Thermal Power Company Ltd.
Supreme Court of India Cites 5 - Cited by 1462 - Full Document

Engineering Analysis Centre Of ... vs The Commissioner Of Income Tax on 2 March, 2021

Ltd. Vs. CIT (supra) provides that any legal issue which goes to the root of the matter and is established through legal principles, the assessee can take up and raise such legal issue at any appellate forum irrespective of whether the assessee had raised such legal issue at the sub-ordinate level or not, however, it always depends on facts and circumstances of each case whether the Tribunal would decide the legal ground or in a case where the question is of natural justice and ex-parte order by the Ld. CIT(Appeals) the Tribunal would remand it back to Ld.CIT(Appeals) providing final opportunity to a bonafide assessee.
Supreme Court of India Cites 167 - Cited by 1029 - R F Nariman - Full Document

Ishwarlal Mali Rathod vs Gopal on 20 September, 2021

The Hon'ble Supreme Court in the case of Ishwarlal Mali Rathod Vs. Gopal and Ors., passed in Special Leave Petition (Civil) Nos. 14117-14118 of 2021, order dated 20.09.2021, held and observed that as on today the judiciary and the justice delivery system is facing acute problem of delay which ultimately affects the rights of the litigant to access to justice and speedy trial. Arrears are mounting because of such delay and dilatory tactics and asking of repeated adjournments by the advocates and mechanically and in routine manner being granted by the courts. It cannot be disputed that due to delay in access to justice and not getting the timely justice it may shake the trust and confidence of the litigants in the justice delivery system. Therefore, the Hon'ble Apex Court has directed specifically that adjournments should not be granted in a routine manner and mechanically and such grant of adjournment by the Courts should not be a cause for delay in dispensing justice. We are of the considered view that sufficient opportunities in all these cases have been already provided to the assessee and the department in these prolonged litigation.
Supreme Court - Daily Orders Cites 0 - Cited by 385 - Full Document
1