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B.P. (India) Ltd. Vs. Commissioner of Income-tax (Central), Calcutta - Court Judgment

LegalCrystal Citation
SubjectCivil
CourtSupreme Court of India
Decided On
Judge
Reported in[1970]78ITR324(SC)
AppellantB.P. (India) Ltd.
RespondentCommissioner of Income-tax (Central), Calcutta
Excerpt:
.....for a statement of case filed before high court - high court disposed of application without recording reasons - held, order of high court liable to be set aside. - [ k.h. subba rao,; m. hidayatullah and; r.s. bachawat, jj.] the owner of a vehicle entrusted it to a for plying as a taxi. a drove the taxi, collected the fares, met the expenditure and handed the balance with accounts to the owner. b who used to clean the taxi was either employed by the owner or on his behalf by a. presumably because a wanted another to assist him in driving the taxi he trained b to drive the vehicle and took b for obtaining a licensed for driving. while taking the test b caused bodily injury to the respondent. at the time of the accident, a was not present in the vehicle. on the question whether.....j.c. shah, j.1. we that the high court has not passed any speaking order in disposing of the application. we have held in several cases that the high court normally would not be justified in rejecting an application for an order calling for a statement of the case, after rule has been issued, without recording reasons in support of the order.2. the appeal is allowed, the order of the high court is set aside and the case is remanded to the high court for disposal in accordance with law. there will be no order as to costs.
Judgment:

J.C. Shah, J.

1. We that the High Court has not passed any speaking order in disposing of the application. We have held in several cases that the High Court normally would not be justified in rejecting an application for an order calling for a statement of the case, after rule has been issued, without recording reasons in support of the order.

2. The appeal is allowed, the order of the High Court is set aside and the case is remanded to the High Court for disposal in accordance with law. There will be no order as to costs.


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