Cit Vs. Subhash Chand Dinesh Chand Katha and Allied Ind. (P) Ltd.

.....time frame. however, the power of the court under article 226 must necessarily stop at that. thereafter, if the decision taken by the executive is capable of challenge and, there exist appropriate legal grounds for such challenge, it may also be open to the court to quash the decision and to require reconsideration. but no direction in the nature of mandamus whether interim or final can be issued by the court under article 226 to the executive to necessarily acquire a particular area of a particular piece of land for a particular public purpose. section 4; compulsory acquisition of land powers of state government held, renewal of lease in favour of petitioners would not take away power of state government of compulsory acquisition of land. renewal of lease would at best be taken into consideration for determining quantum of compensation. - whether on the facts and in the circumstances of the case, the learned tribunal was legally justified in allowing consequential relief in surtax case also ?' 2. the matter relate to the assessment year 1975-76. the appellate authority had granted certain reliefs to the assessee under the income tax act as well as under the companies (profit) surtax act, 1964. as the tribunal dismissed the appeal under the income tax act, as a consequence thereof, it also dismissed the appeal under the surtax act.orderthe following question has been referred to us for opinion:'whether on the facts and in the circumstances of the case, the learned tribunal was legally justified in allowing consequential relief in surtax case also ?'2. the matter relate to the assessment year 1975-76. the appellate authority had granted certain reliefs to the assessee under the income tax act as well as under the companies (profit) surtax act, 1964. as the tribunal dismissed the appeal under the income tax act, as a consequence thereof, it also dismissed the appeal under the surtax act.3. we are of the considered opinion that as surtax was dependent upon the income-tax and the appeal under the income tax act filed by the revenue has been dismissed, the tribunal was justified in dismissing the appeal under the surtax act in the consequence thereof.