2000-VIL-118-SC-DT

Equivalent Citation: [2001] 249 ITR 554

Supreme Court of India

Civil Appeal No 9283 of 1995.

Date: 16.11.2000

APPROPRIATE AUTHORITIES AND ANOTHER

Vs

VIJAY KUMAR SHARMA

For the Appellants : S. W. A. Quadri , S. K. Dwivedi and Ms. Sushma Suri, Advocates
For the Respondent : M. L. Verma, Senior Advocate (Kavin Gulati , Mrs. A. K. Verma , B. A. Ranganadhan , Rishi Bhatnagar and Dhananjay Kumar Singh, for J. B. Dadachanji and Co.,Advocates

BENCH

S. P. Bharucha, D. P. Mohapatra And S. N. Phukan JJ.

JUDGMENT

There has been so gross a breach of principles of natural justice in this case that the High Court (see [1996] 220 ITR 509 (All)), was right in setting aside the order on that count and not giving consideration to remitting the matter.

The civil appeal is dismissed with costs. The amount kept by the Revenue in a fixed deposit in a national bank may now be withdrawn by them.

 

 

 

DISCLAIMER: Though all efforts have been made to reproduce the order accurately and correctly however the access, usage and circulation is subject to the condition that VATinfoline Multimedia is not responsible/liable for any loss or damage caused to anyone due to any mistake/error/omissions.