NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

penalty under various sections of the Income-tax Act, 1961. Till the year 1939 the 43 ITA No.6 of 2005 & other connected matters Income-tax Appellate Tribunal was not established; and the Commissioner of Income-tax used to hear appeals while he was a party to the departmental proceedings also. Till 1960, the Central Board of Revenue too had power

PRINCIPAL COMMISSIONER OF INCOME TAX-1, BBSR vs. M/S. POSCO INDIA PVT. LTD.

The appeal is allowed and the

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

penalty notices. The notice/order impugned in the writ petition was challenged mainly on the ground of violation of principles of natural justice, arbitrary, erroneous, illegal, invalid and perverse and, consequently, without jurisdiction. Various facts were set out in the writ petition to substantiate those grounds. The learned Single Judge by the impugned order had dismissed the writ petition