Statutory omission: removal of a provision from the Income-tax Act by amendment formally deletes that section from the law. The Direct Tax Laws (Amendment) Act, 1987 effects a direct textual excision by stating that Section 272B of the Income-tax Act 'shall be omitted,' thereby formally removing that provision from the statute.
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.
Statutory omission: removal of a provision from the Income-tax Act by amendment formally deletes that section from the law.
The Direct Tax Laws (Amendment) Act, 1987 effects a direct textual excision by stating that Section 272B of the Income-tax Act "shall be omitted," thereby formally removing that provision from the statute.
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