Judicial authority extended so courts may invoke income-tax procedural effects in proceedings under other laws. The amendment inserts the words 'or by a court in any proceeding under any other law' at the end of subsection (1) of section 150, clarifying that the actions contemplated by section 150 may be effected pursuant to court proceedings initiated under laws other than the Income-tax Act and thus extending the circumstances in which section 150's operation can be engaged through judicial processes under other legislation.
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.
Judicial authority extended so courts may invoke income-tax procedural effects in proceedings under other laws.
The amendment inserts the words "or by a court in any proceeding under any other law" at the end of subsection (1) of section 150, clarifying that the actions contemplated by section 150 may be effected pursuant to court proceedings initiated under laws other than the Income-tax Act and thus extending the circumstances in which section 150's operation can be engaged through judicial processes under other legislation.
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