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
feature of cases of this nature and Alopi
Parshad case [(1960) 2 SCR 793 : AIR 1960 SC 588] and also Patel
Engg. case
these salutary principles
and which have been followed in the case of Patel Engineering
(supra) by this very Division Bench. In the absence ... principles of
natural justice. The Judgment and Order in the case of Patel
Engineering, therefore, merely re-states the settled principles. It
Page
assessee that its case is squarely covered by decision of
ITAT in the case of Patel Engineering Ltd. (supra0. As against such case ... followed mainly the decision of ITAT in the case of Patel;
Engineering Ltd. (supra) and has allowed relief to the assessee. We have to
examine
case of Chandravadan R.Patel (supra) is grossly misplaced. In that
ITA Nos.2485 & 2486/Ahd/2010
Nila Bauart Engineering Ltd. vs. ACIT
Asst ... terms of proviso to section 80IA(4) . In the case of Patel
Engineering Co. Vs. DCIT (supra), the Mumbai Bench of the Tribunal
after discussing
relying on another order of ITAT Mumbai Bench in the case of Patel
Engineering Company Ltd. vs. ACIT 94 ITD 411 (Mumbai), had held that ... also seen that ITAT Mumbai Bench, in the case of Patel Engineering
Company Ltd. vs. ACIT reported in 84 TTJ 646 Mumbai, has on almost
judgment of this court in case of Patel Engineering Co. Ltd. vs.
Official Liquidator , 2004(4) Bom.C.R.898 and in particular paragraphs ... case of Saraswat Co-operative Bank Ltd. Mumbai (supra) and
followed by the learned Single Judge of this court in case of Patel
Engineering
judgment of this court in case of Patel Engineering Co. Ltd. vs.
Official Liquidator , 2004(4) Bom.C.R.898 and in particular paragraphs ... case of Saraswat Co-operative Bank Ltd. Mumbai (supra) and
followed by the learned Single Judge of this court in case of Patel
Engineering
hence it cannot be termed
as void. He relied on Patel Engineering Limiteds case (supra) and
Kulja Industries Limiteds case (supra).
A reading ... agreement with the petitioner as in Patel Engineering Limiteds case
(supra), the Honble Supreme Court clearly held that there is no inviolable
rule that
contention, he has relied upon the decision in
the case of Patel Engineering Ltd. v. Union of India , 2014
(307) ELT 862 (Bom.).
9. Material ... order of adjudication.
The decision of the Division Bench in case of Patel Engineering
(supra) is based on its peculiar facts. It was the case
