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)
38
ITA No.6 of 2005 &
other connected matters
46.
The classic case which falls for consideration before the English
Courts was Dimes v. Grand Junction Canal22, In the aforesaid
case Lord Cottenham presided over a previous case in which a
canal company brought a case in equity against a land owner.
Lord Chancellor Cottenham heard the appeal against an order