NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX
ITA/8/2005HC Orissa17 Nov 2021
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA
Section 143(1)(a)
256, 259 : 1923 All ER Rep 233] it has been
indicated that answer to the question whether
there was a real likelihood of bias depends not
upon what actually was done but upon what might
appear to be done. In Halsbury's Laws of
England, 4th Edn., Vol. 2, para 551, it has been
indicated that the test of bias