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Judgment Search Results Home > Cases Phrase: the punjab state legislature prevention of disqualification act 1952 Court: mumbai Year: 1995 Page 1 of about 2 results (0.022 seconds)

Feb 28 1995 (HC)

Gtc Industries Ltd. Vs. Assistant Commissioner of Income-tax.

Court : Mumbai

Decided on : Feb-28-1995

Reported in : (1998)60TTJ(Mumbai)308

..... ), wherein it was held that mere possibility of bias is not enough to disqualify director (audit) to function as adjudicating officer-strong probability required for disqualification when institutional bias alleged. this judgment was rendered in the context of reward scheme.in the case of itc ltd. v. union of india (supra ..... '.it was submitted that the section does not provide for cross-examination. had it been the intention of legislature to provide for cross-examination in all cases, it would have expressly stated so in this provision and would not have used the words 'an opportunity of being heard'.without prejudice ..... a third element was introduced, namely of procedural reasonableness because the main objective of the requirement of rule of natural justice is to promote justice and prevent its miscarriage.'103. in the case of mahendra electricals ltd. v. union of india & anr. (supra), it was held that :'the opportunity ..... accounts from associates also support the view that the secret accounts belongs to the assessee.(ix) the address of the account of moonlight finances given to punjab and sind bank, scindia house branch, new delhi, which is b-72, himalaya house, 7th floor, 23, kasturba marg, new delhi (c.a ..... his vakalat on behalf of the opposite parties in proceedings under s. 145, cr pc on 23rd august, 1952 and had in fact argued the case on that date. the appellant had acted as a pleader for applicants in s. 145 proceedings out of which the misconduct proceedings arose'.73. reading .....

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Feb 28 1995 (TRI)

Gtc Industries Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Feb-28-1995

Reported in : (1998)65ITD380(Mum.)

..... was held that mere possibility of bias is not enough to disqualify director (audit) to function as adjudicating officer - strong probability required for disqualification when institutional bias alleged. this judgment was rendered in the context of reward scheme. ordinarily an authority is disqualified from adjudicating whenever circumstance points ..... it was submitted that the section does not provide for cross-examination. had it been the intention of legislature to provide for cross-examination in all cases, it would have expressly stated so in this provision and would not have used the words "an opportunity of being heard.without ..... element was introduced, namely of procedural reasonableness because the main objective of the requirement of rule of natural justice is to promote justice and prevent its miscarriage.102. in the case of mahendra eleclricals ltd. (supra), it was held that: the opportunity to cross-examine the witness ..... from associates also support the view that the 'secret accounts' belongs to the assessee. (ix) the address of the account of moonlight finances given to punjab & sind bank, scindia house branch, new delhi, which is b-72, himalaya house, 7th floor, 23, kasturba gandhi marg, new delhi (c. ..... on behalf of the opposite parties in proceedings under section 145, criminal p.c. on 23-8-1952 and had in fact argued the case on that date. the appellant had acted as a pleader for applicants in section 145 proceedings out of which the misconduct proceedings arose.73. .....

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