Pr Commissioner of Income Tax Central II vs. M/S Sharp Mint Limited
The appeals are disposed of in the aforesaid terms
ITA/13/2021HC Delhi07 Feb 2022
Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA
Section 124Section 57
….e., 02.03.1972, a judgement in the matter concerning the University of Delhi and Anr. v Hafiz Mohd. Said and Others AIR 1972 Del 102. This decision was expressly set aside by the Supreme Court in Jugal Kishore Paliwal v S. Sat Jit Singh and Another (1984) 1 SCC 358. In Hafiz Mohd’s case, the same Bench held that an intra-court appeal under Section 10(1) of the DHC Act would lie, only where a Single Judge exercises ordinary original civil jurisdiction and the order passed is a judgement, as defined in the CPC. The Court, thus, held that, apart from orders which have the force of a decree, appeals will lie…
