4 SCC 480; State of Punjab v. ShamlalMurari

DCIT, Circle-2(2), New Delhi vs. Anant Raj Ltd., New Delhi

The appeal is allowed partly as indicated above

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ce and cause of justice should not be subservient to the rules of procedure and placed reliance on the following judgments: a) Kailash v. Nankhu [2005] 4 SCC 480; State of Punjab v. ShamlalMurari [1976] 1 SCC 719 b) Sushil Kumar Sen v. State of Bihar, (1975) 1 SCC 774 are pertinent: (SCC p. 777, paras 5-6 c) State of Punjab v. ShamlalMurari, (1976) 1 SCC 719 d) GhanshyamDass v. Dominion of India, (1984) 3 SCC 46, e) SardarAmarjit Singh Kalra v. Pramod Gupta, [2003] 3 SCC 272. 54. The AR further submitted that if this matter is decided on mere technicalities, the assessee would be left with payment of huge taxes…

DCIT, Circle-2(2), New Delhi vs. Anant Raj Ltd., New Delhi

The appeal is allowed partly as indicated above

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ce and cause of justice should not be subservient to the rules of procedure and placed reliance on the following judgments: a) Kailash v. Nankhu [2005] 4 SCC 480; State of Punjab v. ShamlalMurari [1976] 1 SCC 719 b) Sushil Kumar Sen v. State of Bihar, (1975) 1 SCC 774 are pertinent: (SCC p. 777, paras 5-6 c) State of Punjab v. ShamlalMurari, (1976) 1 SCC 719 d) GhanshyamDass v. Dominion of India, (1984) 3 SCC 46, e) SardarAmarjit Singh Kalra v. Pramod Gupta, [2003] 3 SCC 272. 54. The AR further submitted that if this matter is decided on mere technicalities, the assessee would be left with payment of huge taxes…

Anant Raj Ltd., New Delhi vs. DCIT, Circle-2(2), New Delhi

The appeal is allowed partly as indicated above

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ce and cause of justice should not be subservient to the rules of procedure and placed reliance on the following judgments: a) Kailash v. Nankhu [2005] 4 SCC 480; State of Punjab v. ShamlalMurari [1976] 1 SCC 719 b) Sushil Kumar Sen v. State of Bihar, (1975) 1 SCC 774 are pertinent: (SCC p. 777, paras 5-6 c) State of Punjab v. ShamlalMurari, (1976) 1 SCC 719 d) GhanshyamDass v. Dominion of India, (1984) 3 SCC 46, e) SardarAmarjit Singh Kalra v. Pramod Gupta, [2003] 3 SCC 272. 54. The AR further submitted that if this matter is decided on mere technicalities, the assessee would be left with payment of huge taxes…

The Commissioner of Income Tax vs. M/S Sudev Industries Ltd

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

…of vesting a residuary power in the judges to act ex debito justitiae where the tragic sequel otherwise would be wholly inequitable. Justice is the goal of jurisprudence, processual, as much as substantive. (See Sushil Kumar Sen v. State of Bihar[(1975) 1 SCC 774] .) ITA No. 805 /2005 Page 22 of 29 13. No person has a vested right in any course of procedure. He has only the right of prosecution or defence in the manner for the time being by or for the court in which the case is pending…

The Commissioner of Income Tax-III vs. M/S Sudev Industries Limited

…of vesting a residuary power in the judges to act ex debito justitiae where the tragic sequel otherwise would be wholly inequitable. Justice is the goal of jurisprudence, processual, as much as substantive. (See Sushil Kumar Sen v. State of Bihar[(1975) 1 SCC 774] .) 2018:DHC:3632-DB ITA No. 805 /2005 Page 22 of 29 13. No person has a vested right in any course of procedure. He has only the right of prosecution or defence in the manner for the time being by or for the court in which th…