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1968 (1) TMI 25 - SC - Income TaxWhether assessee should have been given the exemption under section 12 of the Madras Act in view of article 14 of the Constitution? Held that:- The order of the Division Bench in appeal is clearly a speaking order dealing with the merits of the petition where only one point under article 14 was raised. In our opinion it bars the making of the present petition under article 32 on the same facts for the same relief based on the same article of the Constitution. The petitioner did not appeal from the order of the Division Bench. The High Court made a speaking order dealing with the merits of of the case and the fact that no notice was issued to the other side before such an order was passed is immaterial in the circumstances. We, therefore, uphold the preliminary objection. Appeal dismissed.
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