Supreme Court of India · 1960-09-02
THE BHOPAL SUGAR INDUSTRIES LTD. vs THE INCOME-TAX OFFICER, BHOPAL
- Citation / case number
- SC 1956/2
- Court
- Supreme Court of India
- Petitioner
- THE BHOPAL SUGAR INDUSTRIES LTD.
- Respondent
- THE INCOME-TAX OFFICER, BHOPAL
- Author
- DAS, S.K.,HIDAYATULLAH, M.,GUPTA, K.C. DAS,SHAHC.,AYYANGAR, N. RAJAGOPALA
- Bench
- DAS, S.K.,HIDAYATULLAH, M.,GUPTA, K.C. DAS,SHAH, J.C.,AYYANGAR, N. RAJAGOPALA
Judgment text excerpt
The Supreme Court held that the refusal of the Income-tax Officer to comply with the directions of the Income-tax Appellate Tribunal constituted a denial of justice, violating the principles of the hierarchy of courts as established under Article 226 of the Constitution. The Court emphasized that such non-compliance undermines the administration of justice and could lead to chaos. The appeal was allowed, reinforcing the necessity for subordinate authorities to adhere to superior tribunal directives.