Case Law Details
Case Name : State Bank of India Vs DCIT (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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The Tribunal should pass a fresh order not only in relation to the objection raised by the Assessee to the exercise of powers under section 263 of the IT Act, but on the merits of the claim as well. Merely because such an opportunity is given by us does not mean that the Tribunal is obliged to uphold any of the grounds. It is only the partial revival of the Appeal and in the manner done by the Tribunal which has forced us to take this unusual step. We do not think that interest of justice and equity is served by non consideration of vital materials by the last f
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the hon court is right as the tribunals of late behaving so that is why the hon court rightly observed when on tribunals might have as some tribunal decisions one can see when bad in law appeals are suggested by hon tribunals suggest to appellants if they can remand back to that great AO who issued bad in law notices obviously shows some casual approaches of tribunals if one observes hon tribunal judgements!
what is wrong when hon superior court makes such observation on hon tax tribunals, i do not find anything wrong in superior courts observations.. and yea like this way the superior courts need to rectify these hon tribunals when errors occur that is vital.
For example, i quote the view of on SC in Hargovind dayal srivastava v GN Verma AIR 1977 SC held….It is the duty of lawyers to protect the Dignity and Decorum of Judiciary. If lawyers fail in their duty,the faith of the people in the judiciary will be undermined to a large extant . It is said that the Lawyers are the custodians of civilization. Lawyers have to discharge their duty with dignity and decorum and discipline.’
so any lawyer before hon tribunal suggests anything legally untenable he in fact offends the dignity, decorum and discipline as it is said the lawyers only help the benches to improve better and better thanks to the lawyers’ knowledge base.. if he does not he surely fails his obligation under Advocates Act,1961