This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Whether There Is A Direct Conflict Of Decisions Delivered By Division Bench?
Case Law Details
- Case Name
- P. G. & Sawoo (P.) Ltd. Vs. ACIT (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
RELEVANT EXTRACTS:
This matter was referred before the Special Bench by the Hon’ble Division Bench on the ground that there is a direct conflict of judgment between two Division Benches and, accordingly, the Hon’ble Division Bench thought it fit and referred the matter before the Larger Bench so that the principle of the subject can be laid down.
It is also to be noted that Dr. Pal at that point of time tried to distinguish the said judgment in the Hamilton’s case (supra) with the judgment of Hope (India) Ltd. (supra) and submitted that there is no inconsistency in the view taken by the ...
