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PETITIONER: THE BHOPAL SUGAR INDUSTRIES LTD.
Vs.
RESPONDENT: THE INCOME-TAX OFFICER, BHOPAL
DATE OF JUDGMENT: 02/09/1960
BENCH: DAS, S.K. BENCH: DAS, S.K. HIDAYATULLAH, M. GUPTA, K.C. DAS SHAH, J.C. AYYANGAR, N. RAJAGOPALA
CITATION: 1961 AIR 182 1961 SCR (1) 474 CITATOR INFO : D 1961 SC 402 (10,14) F 1984 SC 898 (12)
ACT: Directions by superior Tribunals-If could be refused to be carried out-Principles of administration of justice.
HEADNOTE: The Income-tax Appellate Tribunal in the exercise of its appellate jurisdiction gave certain directions to the respondent, an Income-tax Officer, in connection with the ascertainment of the market value of sugarcane grown by the appellant at their farm and used by them for the manufacture of sugar. The appellant asked the Income_tax Officer to give effect to the said order and directions of the Tribunal but was informed that no relief could be given. Thus the Income-tax Officer failed to carry out the directions of the Tribunal. Held, that the refusal to carry out the directions which a superior Tribunal had given in exercise of its appellate powers was in effect a denial of justice and was further more destructive 475 of one of the basic principles in the administration of justice based as it is in this country on a hierarchy of courts; and the result of suc...