SHRI SAJADIALI SARDAR PATEL SEVA SAHKARI MANDLI LTD. ,RAJKOT vs. THE ITO WARD-2(1)(2), RAJKOT., RAJKOT
ITA 607/RJT/2024[2018-19]Status: DisposedITAT Rajkot22 Apr 2025AY 2018-19
Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.607/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shri Sajadiali Sardar Patel Seva Ito Ward-2, (1) (2) Vs. Sahkari Mandali Ltd. Rajkot – 360001 At Sajadiyali – Rajkot New Aayakar Bhavan, At Sajadiyali Taluka, Race Course Ring Road, Jamkandorana, Dist, Rajkot – 360001 Sajadiyali – Rajkot 360001 Gujrat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas2374L (Appellant) (Respondent) Appellant By : Shri D.M. Rindani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav , Ld .Sr. Dr Date Of Hearing : 28 / 01 /2025 Date Of Pronouncement : 22 / 04/2025
For Appellant: Shri D.M. Rindani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav , Ld .Sr. DR
Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80ASection 80PSection 84
226. The High Courts retain the ultimate authority to oversee and correct tribunal decisions, particularly where fundamental rights or constitutional issues are concerned.
xiii). Union of India v. R. Gandhi, President, Madras Bar
Association (2010):
This judgment emphasized the distinction between the powers of tribunals and those of High Courts. It reaffirmed that tribunals are statutory bodies with jurisdiction limited