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1 - 6 of 6 (0.25 seconds)Income Tax Officer vs M.K. Mohammed Kunhi on 11 September, 1968
This view
is fortified by ratio laid down in the case of M.K. Mohammed
Kunhi (supra), wherein it has been held that Tribunal has
power identical to appellate court under C.P.C. We are of the
view that once revenue is not able to get exact address of
assessee, how it will follow the same, in case matter is decided
in favour of revenue. In the facts and circumstances of the
case, we have no alternative but to dismiss the appeal.
However, revenue is at liberty to get this order recalled to
decide on merit in case assessee is traced by the revenue
within reasonable time.
C E Or & Vice Chairman, Gujarat Maritime ... vs Shri Haji Daud Haji Harun Abuand Two ... on 20 November, 1996
6. It is well settled that where a substantive power is
conferred upon a Court or Tribunal, all incidental and ancillary
powers necessary for an effective exercise of the substantive
power have to be inferred - Chief Executive Officer and Vice-
Chairman, Gujarat Maritime Board v. Haji Daud Haji Harun
Abu [1996] 11 SCC 23.
Union Of India And Anr vs Paras Laminates (P) Ltd on 17 August, 1990
In the context of the jurisdiction and powers of the
Customs, Excise and Gold (Control) Appellate Tribunal, the
Supreme Court has, in Union of India v. Paras Laminates (P.)
Ltd. [1990] 186 ITR 722, 726, observed:
Dy. Cit vs Aditya Organisers (P) Ltd. on 30 July, 2004
This view is fortified by the decision of
Ahmedabad Bench 'A' of the Tribunal in the case of Dy. CIT Vs.
Aditya Organizers (P) Ltd. (2004) 91 ITD 342 (Ahd).
The Income Tax Act, 1961
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