TMI Blog1993 (5) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... thereto is considered necessary. The petitioner is a contractor. In some contracts containing arbitration clauses disputes arose which ultimately ended with awards given by the arbitrator/arbitrators. Such awards were made a rule of the court. Since the awards were against the State of Punjab, eight first appeals were filed in the High Court which stood dismissed for default. Applications for restoration of the appeals were dismissed. Hence, the letters patent appeals, eight in number. Those eight appeals which are stated to be pending were filed against the order refusing to restore the appeals as well as the order dismissing the appeals in default. Since the petitioner recovered the amount of the awards which were made a rule of the court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of motion having been issued, reply has been filed on behalf of the respondents, inter alia, raising preliminary objections to the maintainability of the writ petition as an appeal against the order of assessment passed by the Income-tax Officer is already pending. The challenge to the order of the Deputy Commissioner of Income-tax giving directions under section 144A of the Act is met by saying that it merged in the order of the Income-tax Officer and, thus, independently, no challenge could be made to such an order of the Deputy Commissioner of Income-tax. In such like matters, even otherwise, resort could not be had to the writ jurisdiction. Attachment order stands withdrawn. Annexure P-23 was merely a notice and the final order is yet t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Supreme Court in CIT v. Hindustan Housing and Land Development Trust Ltd. [1986] 161 ITR 524 ; AIR 1986 SC 1805. Judgments of other High Courts have also been cited at the Bar which may also be noticed : G. Karunakaran v. State of Kerala [1979] 120 ITR 571 (Ker) ; CIT v. Mysore Sugar Co. Ltd. [1990] 183 ITR 113 (Kar) ; Akber A. Dehgamwalla v. CWT [1992] 195 ITR 17 (Bom) ; CIT v. Bharat Iron and Steel Industries [1993] 199 ITR 67 (Guj) [FB]. In Hindustan Housing's case [1986] 161 ITR 524 (SC), the assessee was maintaining accounts on the mercantile system. The Land Acquisition Officer gave the award and the assessee approached the higher court for enhancement of the amount of compensation which was ultimately enhanced and further a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this appeal must be dismissed." The decision of the Punjab and Haryana High Court in CIT v. Jai Parkash Om Parkash Co. Ltd. [1961] 41 ITR 718, as already stated above, was approved observing, "the very foundation of the claim made by the assessee was in serious jeopardy and nothing would be due if the appeal was decided against the assessee". Learned counsel appearing on behalf of the Revenue sought to distinguish this judgment on the facts that the petitioner in the present case was maintaining mixed accounts, i.e., mercantile as well as cash accounting basis. Some cases have been referred to us by learned counsel appearing on behalf of the Revenue with respect to the liabilities of the assessee maintaining cash system of accounting t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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