Patel Engineering Ltd. Vs. Dy.CIT 94 ITD 411.
2. The Ld. CIT(A) erred in relying on the decision of Patel Engineering Ltd.
which ... case
of the revenue is that Ld. CIT(A) has wrongly relied upon the decision in the
case of M/s. Patel Engineering Ltd. (supra
question
as to whether Patel Engineering and A.B.C. Laminart principles being
principles laid down in Patel Engg. Ltd. v. North Eastern Electric
Power ... Supreme Court rendered by seven members Larger Bench in
Patel Engineering case regarding the issue of whether section 11 is an
administrative exercise or judicial
appointment of
Arbitrator and the fact of the case is different than
the case of Patel Engineering Limited (supra).
Reliance is to be placed ... 2018 & 19834/2018
- 14 -
between two cases. Even if this Court considered
the case of Patel Engineering (supra) as relied
upon by the learned
Patel Engineering Ltd. and Anr.). Though the Rani Construction judgment is no longer good law in view of the Patel Engineering case, the respondent ... Rani Construction and paragraph 47(x) of the Patel Engineering case to suggest that for a challenge of such nature, it is imperative that
Railway regime. As rightly
submitted by learned counsel for Chennai Port, Patel Engineering case
[ S.B.P. & Company v. Patel Engineering Ltd. and another ... Patel Engineering [SBP & Co. Vs. Patel Engineering Limited
and another reported in (2005) 8 SCC 618] by a 6:1 majority. In Patel
Engineering
been followed in several later
judgments. Thus, in Patel Engg. Ltd. v. Union of India
[Patel Engg. Ltd. v. Union of India ... State of W.B. , (1975) 1
SCC 70], then held : ( Patel Engg. Case [ Patel Engg.
Ltd. v. Union of India
Supreme
Court in S.B.P. Vs. Patel Engineering case (supra).
11. Thus, began with the second round of litigation in the form
of rehearing ... exceeded
bounds of his jurisdiction as envisaged in SBP Vs. Patel Engineering
case (supra). The learned designated Judge was not required to
undertake a detailed
into service a recent
judgment of Hon'ble Supreme in Patel Engineering case [ Patel Engineering
Ltd. Vs North Eastern Electric Power Corporation Ltd. (NEEPCO ... covenants of a contract.
Therefore, considering the facts of the case on hand, Patel Engineering is
distinguishable on facts. In this regard, this Court deems
decide the same, the observations of the Supreme Court in
Patel Engineering case (supra) are that the Chief Justice, under 11(6)
usually pronounces ... Tribunal has to decide
the disputes on merits. The observations in Patel Engineering case (supra)
are relevant and set out herein below:
"32. Moreover
Officer was of the view that the decision in the
case of Patel Engineering Ltd. (supra) did not apply to the
assessee's case ... Bombay Bench of ITAT while deciding the case of Patel Engineering Ltd. vs.
DCIT in ITA No. 1221/Mum/2004 has gone to the extent
