1996 (10) TMI 7

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....ent of the land? (2) Whether the Appellate Tribunal committed an error in not rectifying the above mistake even when raised through a miscellaneous petition?" These questions have been referred by the Income-tax Appellate Tribunal, Cochin Bench, and they arise out of the order of the Tribunal dated July 14, 1992. In the above stated order in the miscellaneous petition, the following contentions are reproduced : "The two main grounds contested in the appeal were the inadequacy of the valuation fixed at Rs. 300 per cent for the acquired property as on January 1, 1954, for determining the capital gains and the deletion by the Commissioner of Income-tax (Appeals), without ascribing any reason of an amount of Rs. 21,147 allowed by the A....

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.... The courts have always considered counsel, who are members of the Bar, as officers of the court. In some other context, one of us (myself) had an occasion to express views about the profession of advocacy and in that context, to draw from the observations of Lord Macmillan of the Privy Council that there is no facet of human activity that does not concern the function of a lawyer. Counselling, advocacy, improving his profession, the courts and the law, leadership in moulding public opinion and unselfish holding of public office, are the five essential functions of a lawyer, commonly known in the traditions of the Bar as the five lamps of advocacy. This court always laid down the spirit that a lawyer requires a healthy deal as they are of....