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    <title>1996 (3) TMI 546 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=194199</link>
    <description>The Supreme Court held that the Financial Commissioner (Taxation) had jurisdiction to correct the fraudulent land assignment order under the Displaced Persons (Compensation and Rehabilitation) Act, 1954. Despite the general principle against reviewing one&#039;s own decision, the Commissioner, as a delegate of the Central Government, could rectify the fraudulent assignment. The Court found the respondent colluded with officials to obtain additional land deceitfully. Consequently, the Court allowed the appeal, set aside the Division Bench&#039;s decision, upheld the single judge&#039;s ruling, and awarded no costs.</description>
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    <pubDate>Fri, 22 Mar 1996 00:00:00 +0530</pubDate>
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      <title>1996 (3) TMI 546 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=194199</link>
      <description>The Supreme Court held that the Financial Commissioner (Taxation) had jurisdiction to correct the fraudulent land assignment order under the Displaced Persons (Compensation and Rehabilitation) Act, 1954. Despite the general principle against reviewing one&#039;s own decision, the Commissioner, as a delegate of the Central Government, could rectify the fraudulent assignment. The Court found the respondent colluded with officials to obtain additional land deceitfully. Consequently, the Court allowed the appeal, set aside the Division Bench&#039;s decision, upheld the single judge&#039;s ruling, and awarded no costs.</description>
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      <pubDate>Fri, 22 Mar 1996 00:00:00 +0530</pubDate>
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