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Case Name : Dr. Prannoy Roy Vs DCIT ( Delhi High Court)
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Dr. Prannoy Roy Vs DCIT & ORS.( Delhi High Court) The Tribunal’s observation in the impugned order made in the course of the rectification application i.e. that an order, allowing an application for early hearing, is merely administrative, is clearly incorrect. In this regard, the Tribunal’s view in Olympia Paper & Stationery Stores (Supra) is as follows:- “9. It consequently follows from the above discussion that a Bench of the Appellant Tribunal should pass judicial orders on any application filed before it directly or through a ministerial staff for consideration be it for (a)...
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