PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. PREMIER TIE UP PVT LTD
ITAT/81/2022HC Calcutta26 Sept 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA
For Respondent: Mr. Dhruba Ghosh, Adv
Section 34Section 36(1)Section 36(2)
173] andEckersleyv.Mersey Docks and Harbour Board[(1894) 2 QB 667] .
6.In the words of Lord O' Brien, L.C.J. there must be a real likelihood of bias.
It is well settled that there must be a real likelihood of bias and not mere
suspicion of bias before the proceedings can be quashed on the ground that
the person conducting the proceedings
