GENERAL MEDICAL STORES Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) HEARD Sri Pankaj Bhatia, learned counsel for the petitioner and Sri A.N. Mahajan, learned counsel for the department.

(2.) PETITIONER has challenged the order of the Commissioner of Income Tax, Kanpur dated 27 -12 -2001, vide Annexure 7 to the writ petition. That order has been passed under section 264 of the Income Tax Act.

(3.) LEARNED counsel for the petitioner submitted that there was violation of the proviso to section 143 of the Income Tax Act. This point has not been mentioned in the impugned order. The presumption in law is that a court or Tribunal deals with all the points which have been urged before it and there is also a presumption that the point which has not been discussed by the court or Tribunal in its judgment was never urged before it, vide 2003(98) FLR 1124 and State of Maharashtra v. Ramdas Shrinivas Nayak AIR 1982 SC 1249 etc.