Dwarka Nath v. ITO

COMMISSIONER OF INCOME TAX vs. VIRENDARA KUMAR GUPTA

…of the Income Tax Act 1961, has all the trappings of a judicial power. Jurisdictional High Court in the case of Aparna Ashram vs Director of Income Tax (258 ITR 401), after relying upon the judgement of Supreme Court in the case of Dwarka Nath vs ITO (57 ITR 349) have held that the jurisdiction conferred u/s 264 is a judicial one. The nature of the jurisdiction and the rights decided carry with them necessarily the duty to Act judicially in 2013:DHC:6605-DB ITA Nos. 563/2013 & 564/2013 Page 4 of…

COMMISSIONER OF INCOME TAX vs. SUDHIR JAIN

…of the Income Tax Act 1961, has all the trappings of a judicial power. Jurisdictional High Court in the case of Aparna Ashram vs Director of Income Tax (258 ITR 401), after relying upon the judgement of Supreme Court in the case of Dwarka Nath vs ITO (57 ITR 349) have held that the jurisdiction conferred u/s 264 is a judicial one. The nature of the jurisdiction and the rights decided carry with them necessarily the duty to Act judicially in disposing of the revision. The revisional power has to be exercised on an objective consideration of the facts and circumstances of the case. The power is coupl…

COMMISSIONER OF INCOME TAX vs. SUDHIR JAIN

…of the Income Tax Act 1961, has all the trappings of a judicial power. Jurisdictional High Court in the case of Aparna Ashram vs Director of Income Tax (258 ITR 401), after relying upon the judgement of Supreme Court in the case of Dwarka Nath vs ITO (57 ITR 349) have held that the jurisdiction conferred u/s 264 is a judicial one. The nature of the jurisdiction and the rights decided carry with them necessarily the duty to Act judicially in disposing of the revision. The revisional power has to be exercised on an objective consideration of the facts and circumstances of the case. The power is coupl…

COMMISSIONER OF INCOME TAX vs. SHARAD JAIN

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…of the Income Tax Act 1961, has all the trappings of a judicial power. Jurisdictional High Court in the case of Aparna Ashram vs Director of Income Tax (258 ITR 401), after relying upon the judgement of Supreme Court in the case of Dwarka Nath vs ITO (57 ITR 349) have held that the jurisdiction conferred u/s 264 is a judicial one. The nature of the jurisdiction and the rights decided carry with them necessarily the duty to Act judicially in ITA Nos. 563/2013 & 564/2013 Page 4 of 7 disposing o…

COMMISSIONER OF INCOME TAX vs. VIRENDARA KUMAR GUPTA

…of the Income Tax Act 1961, has all the trappings of a judicial power. Jurisdictional High Court in the case of Aparna Ashram vs Director of Income Tax (258 ITR 401), after relying upon the judgement of Supreme Court in the case of Dwarka Nath vs ITO (57 ITR 349) have held that the jurisdiction conferred u/s 264 is a judicial one. The nature of the jurisdiction and the rights decided carry with them necessarily the duty to Act judicially in 2013:DHC:6039-DB ITA Nos. 563/2013 & 564/2013 Page 4 of…