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Reform Flour Mills (P.) Ltd. Vs. Commissioner of Income-tax, Calcutta - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtSupreme Court of India
Decided On
Judge
Reported in[1970]78ITR322(SC)
ActsIncome Tax Act, 1922 - Sections 66(2)
AppellantReform Flour Mills (P.) Ltd.
RespondentCommissioner of Income-tax, Calcutta
Excerpt:
.....giving reasons - supreme court opined that order of high court liable to be set aside and case remanded to high court for reconsideration. - [s.k. dass, acting c.j.,; m. hidayatullah and; a.k. sarkar, jj.] by s. 13 of the delhi and ajmer rent control act, 1952 which came into force on june 9, 1952, courts were prohibited from directing eviction of a tenant at the suit of a landlord excepting in the cases mentioned in the proviso to it. clause (c) of the proviso permitted ejectment where the "tenant without obtaining the consent of landlord has before the commencement of this act sub-let. . . . the premises" relying on this clause the respondent landlord filed a suit against the appellant and respondent no. 2 for their ejectment from a shop room let to the latter alleging that it.....j.c. shah, j.1. the high court has not delivered any judgment giving reasons for rejecting the application under section 66(2) of the indian income-tax act, after the rule was issued. as we have held in this court that once a rule is issued some reasons must be given for deciding the reference against the party applying, and since no reasons have been given, the order of the high court is set aside and the cases are remanded to the high court to be dealt with and disposed of in accordance with law. no order as to costs.
Judgment:

J.C. Shah, J.

1. The High Court has not delivered any judgment giving reasons for rejecting the application under Section 66(2) of the Indian Income-tax Act, after the rule was issued. As we have held in this Court that once a rule is issued some reasons must be given for deciding the reference against the party applying, and since no reasons have been given, the order of the High Court is set aside and the cases are remanded to the High Court to be dealt with and disposed of in accordance with law. No order as to costs.


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