PRINCIPAL COMMNR. OF INCOME TAX, SAMBALPUR vs. BINAY KUMAR JINDAL, HUF
Accordingly, this appeal fails and is dismissed
ITA/7/2023HC Orissa02 Mar 2023
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN
Section 174Section 189
25. The power conferred on the Municipal Commissioner to revise
the annual valuation of land or building under Section 179(2),
second proviso was indeed unlimited in point of time and very vide
in its amplitude. Any piece of legislature where unguided or
uncanalised power is given to an authority is to that extent invalid.
Therefore, the power conferred