Supreme Court Refers Question On Applicability Of S.153 To Proceeding U/S 144C Income Tax Act Regarding Limitation Period To Larger Bench

Supreme Court Refers Question On Applicability Of S.153 To Proceeding U/S 144C Income Tax Act Regarding Limitation Period To Larger Bench

The Supreme Court has referred the question on applicability of Section 153 of the Income Tax Act, 1961 (ITA) to a proceeding under Section 144C of ITA namely whether the period of eleven months should be over and above the limitation prescribed, to a larger Bench. The Court was hearing Civil Appeals in which the…

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Trial Judge has to seek explanation from the advocate orally while deciding the relevancy of question asked in cross examination rather than entirely putting the shutter down while disallowing of the questions

Trial Judge has to seek explanation from the advocate orally while deciding the relevancy of question asked in cross examination rather than entirely putting the shutter down while disallowing of the questions

Decision of this Court in Yeshpal Jashbhai Parikh v/s. Rasiklal Umedchand Parikh, reported in 1954 SCC OnLine Bom 145 : (1955) 57 Bom LR 282is also relevant on the point involved in the petition. Note of certain earlier decisions right from Privy Council were taken. In Vassiliades v/s. Vassiliades, reported in [1945] AIR PC 38…

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