The assessment orders passed by the Income-tax Officer for the years 1947-48 and 1948-49 had been modified by the 728 Appellate Assistant Commissioner and in that sense they had ceased to be the orders of assessment passed by the Income- tax NRI Legal Services Officer himself and so the Commissioner could not have exercised his revisional power under s. A direction under Section 438 is therefore intended to confer conditional immunity from the ‘touch’ or confinement contemplated by Section 46 of the Code.
Before we proceed further, we would like to discuss the law relating to grant of anticipatory bail as has been developed through judicial interpretative process. If this part of the order is literally construed it would clearly be open to the objection raised by the respondent. The answer to question No. NRI Legal Services 33B(1) in respect of the said appellate orders but we are inclined to think that the Commissioner did not intend to set aside the assessments in this sense.
Therefore, such a provision calls for liberal interpretation of Section 438 of the Code in light of Article 21 of the Constitution. In fact it is conceded that, in his subsequent order, the Income-tax Officer has accepted the figure of the taxable income of the respondent as determined by the appellate authority for the relevant years and has proceeded to act under s. The essence of this provision is brought out in the following manner: It is true, by his order the Commissioner purported to set aside the assessment orders made under s.
Thus, in the absence of any power conferred on the Registering Authority to adjudicate any aspect, it is difficult to agree with the view in Thota Ganga Laxmi (supra) that the Registering Authority cannot unilaterally register a deed of cancellation. The Constitution Bench in this case emphasized that provision of anticipatory bail enshrined in Section 438 of the Code is conceptualised under Article 21 of the Constitution which relates to personal liberty.
There are only about 5,293 animals in these 17 Gosadans instead of 34,000. The Code explains that an anticipatory bail is a pre- arrest NRI Legal Services process which directs that if the person in whose favour it is issued is thereafter arrested on the accusation in respect of which the direction is issued, he shall be released on bail. 33B(1) to cancel NRI Legal Services the respondent’s registration is answered in favour of the appellant, then the two remaining questions would become academic and answers to them would also have to be in favour of the appellant.
3, it is difficult to understand how this question can be said to arise from the proceedings before the tribunal. Therefore we cannot hold that the order passed by the Commissioner is bad in law on the ground that ” he directed the Income-tax Officer to pass the order in a particular manner “. It is clear from the order read as a whole that, having cancelled the respondents registration, the NRI Legal Services Commissioner wanted to direct the Income-tax Officer to make suitable consequential amendment in regard to the machinery or procedure to be adopted to recover NRI Legal Services the tax payable by the respondent.
55 and directed the Incometax Officer to make fresh assessments according to law for each of the NRI Legal Services years in question. Not even one of these 17 establishments is fully stocked. What has been the result of the experiment? The learned counsel appearing for both the parties agree that we need not remit these two questions to the High Court with the direction that the High Court should deal with them in accordance with law; it has been conceded before us that, if the principal question about the Commissioner’s power under s.
In my considered opinion, in the absence of any rule like the one that is prevalent in the State of Andhra Pradesh, which commands the Registering Officer to ensure at the time of preparation for registration of cancellation deeds of previously NRI Legal Services registered deed of conveyances on sale before him that such cancellation deeds are executed by all the executant and claimant parties to the previously registered conveyance on sale and that such cancellation deed is accompanied by declaration showing natural consent, the Registering Authority or the superior authority cannot refuse to register a deed of cancellation solely on the ground that the claimant parties to the previously registered conveyance are not present or they have not given consent.
A judgment which needs to be pointed out is a Constitution Bench Judgment of this Court in the case of NRI Legal Services Gurbaksh Singh Sibbia and Others v. The distinction between an ordinary order of bail and an order of anticipatory bail is that whereas the former is granted after arrest and therefore means release from the custody of the police, the latter is granted in anticipation of arrest and is therefore, effective at the very moment of arrest. According to the Report of the Expert Committee since the First Five Year Plan only 17 Gosadans had been started in Bihar, Uttar Pradesh, Pepsu, Coorg, Bhopal, Kutch, Vindhya Pradesh, Tripura and Saurashtra put together.
Then as regards question No. 23(5)(b) on the basis that the respondent is an unregistered firm. 2 would accordingly be in the.