Commissioner of Income-tax, Indore Vs. Panama Chemicals Works - Court Judgment

Excerpt:
- consumer protection act, 1986 -- articles 14 & 226: [dr. arijit pasayat & d.k. jain, jj] education kerala education rules, 1959, rules 2 and 2a application for upgradation of schools rule 2a(2) putting complete embargo on consideration of application submitted otherwise than in accordance with rule 2a held, when applications were not invited by the director as stipulated in rules 2a(2), representations made by the respondents for upgrading their school cannot be considered. for claim relied upon orders passed in utter disregard of statutory rules, theory of discrimination cannot be imported, particularly when respondents application for upgradation were per se not as per prescribed procedure1. delay condoned.2. special leave granted.3. after hearing the learned counsel for the appellant, we are of the opinion that a question of law did arise. we, therefore, direct the tribunal to state the case and refer the following question of law to the high court:whether on the facts and in the circumstances of the case, the tribunal was justified in law in holding that the claim of the assessee under section 80i is justified even if he had not filed the audit report in form no. 10-ccb along with return of income ?4. the appeals are disposed of.