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)
80)
“Before we part with this case, we feel it our
duty to say that executive action taken in this
case by the State and its officers is
destructive of the basic principle of the rule
of law.”
36.
However it is equally true that when the authority is vested with
the power it has duty to exercise
