Amendment to Section 31 adds reference to section 23A, extending appeal-related provisos to that provision under wealth-tax law. Amendment to the Wealth-tax Act inserts a cross-reference to section 23A into section 31 by adding 'or section 23A' to the first proviso of subsection (2) and to subsection (6), thereby bringing orders or appeals under that provision within the same appeal-related provisos and procedural framework as those under the earlier referenced provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Amendment to Section 31 adds reference to section 23A, extending appeal-related provisos to that provision under wealth-tax law.
Amendment to the Wealth-tax Act inserts a cross-reference to section 23A into section 31 by adding "or section 23A" to the first proviso of subsection (2) and to subsection (6), thereby bringing orders or appeals under that provision within the same appeal-related provisos and procedural framework as those under the earlier referenced provision.
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