Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1973 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1973 (12) TMI 10 - GUJARAT HIGH COURTWhether the Government or the taxation authorities can retain with themselves amount of tax collected by them when the very basis of that collection has been subsequently held by the highest tribunal in the land to be without any legal basis or without any foundation in law - In the instant case we have based our decision on Tilokchand Motichand's case and the other two decisions of the Supreme Court in Gila Devi Aggarwal's case and Champalal Binani's case . Hence, it cannot be said that the question needs to be decided by the Supreme Court. Though one requirement, namely, of clause (a) is satisfied, the other requirement of clause (b) of article 133(1) as it stands after the 30th Amendment is not satisfied Under these circumstances, we regret that we cannot certify that this is a case which needs to be decided by the Supreme Court. We, therefore, reject the oral application made on behalf of the petitioner
|