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Judgment Search Results Home > Cases Phrase: hindu marriges validation of proceedings act 1960 Court: kerala Year: 1997 Page 1 of about 1 results (0.037 seconds)

Nov 25 1997 (HC)

Deputy Commissioner of Agricultural Income-tax and Sales Tax Vs. R.S. ...

Court : Kerala

Decided on : Nov-25-1997

Reported in : [1999]235ITR411(Ker)

..... the appellate assistant commissioner. those appeals were disposed of by the appellate assistant commissioner on the dates mentioned above assigning the status as 'hindu undivided family/tenants-in-common'. the deputy commissioner, however, initiated proceedings under section 34 of the act on march 15, 1989, to revise the order of the appellate assistant commissioner for the aforesaid assessment years suo motu. the deputy ..... question for decision by this court :'whether, on the facts and in the circumstances of the case, the power of revision under section 54 of the agricultural income-tax act, 1950, was validly exercised ?'4. pursuant to the direction of this court the deputy commissioner has referred the above question to this court for decision. though three other questions are also referred ..... the settled principle governing the doctrine of bias. a constitution bench of the supreme court in mineral development ltd. v. state of bihar, air 1960 sc 468, dealing with the question of bias, formulated the following principle (headnote) :'tribunals or authorities who are entrusted with quasi-judicial functions are as much bound by the relevant ..... commissioner to initiate suo motu revision. under the said provision, the commissioner may, of his own motion or on application by an assessee, call for the record of any proceeding under the act which has been taken by any authority subordinate to him and may make such enquiry or cause such enquiry made and, subject to the provisions of the .....

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