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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.
<h1>Supreme Court Upholds Judgment on Income Tax Act Section 310(2)</h1> The Supreme Court of India in 2021 held that the impugned Judgment did not require interference. Observations on Section 310(2) of the Income Tax Act were ... Scope of Section 310(2) of the Income Tax Act - interference with impugned judgment on special leave petitionScope of Section 310(2) of the Income Tax Act - interference with impugned judgment on special leave petition - Whether the Special Leave Petition against the impugned judgment warranted interference and the scope of the impugned court's observations on Section 310(2) of the Income Tax Act. - HELD THAT: - The Court heard submissions and concluded that the impugned judgment did not call for interference, and accordingly the Special Leave Petition was disposed of. The Court expressly limited the reach of the impugned judgment's observations concerning the scope of Section 310(2) of the Income Tax Act to the State of Karnataka, stating that those observations were made in the context of a particular local Act applicable in that State. No general rule or supervisory intervention was directed beyond that limited context.Special Leave Petition dismissed; observations on the scope of Section 310(2) confined to the State of Karnataka given the particular local Act.Final Conclusion: The Special Leave Petition is dismissed and the impugned judgment is left undisturbed; observations concerning the scope of Section 310(2) are confined to the State of Karnataka and the particular local Act considered in the impugned judgment. The Supreme Court of India in 2021 (1) TMI 962 - SC Order, stated that the impugned Judgment does not warrant interference. Observations on Section 310(2) of the Income Tax Act are specific to the State of Karnataka. The Special Leave Petition is disposed of along with any pending interlocutory application(s).
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