https://www.taxtmi.com/caselaws?id=342432 The High Court considered an appeal regarding the interpretation of Section 142A of the Income Tax Act, 1961, for the Assessment Year 2003-04. The appellant's contentions on the preconditions for invoking the section were not extensively addressed as the appeal primarily focused on a different legal question. The Court allowed the appeal to the extent that it favored the appellant concerning the contravention of provisions of section 13(1)(c) and 13(3) of the Income Tax Act, 1961, based on a previous judgment with similar circumstances. en-us Wed, 26 Apr 2017 00:00:00 +0530 Thu, 04 May 2017 07:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342432 The High Court considered an appeal regarding the interpretation of Section 142A of the Income Tax Act, 1961, for the Assessment Year 2003-04. The appellant's contentions on the preconditions for invoking the section were not extensively addressed as the appeal primarily focused on a different legal question. The Court allowed the appeal to the extent that it favored the appellant concerning the contravention of provisions of section 13(1)(c) and 13(3) of the Income Tax Act, 1961, based on a previous judgment with similar circumstances. Case-Laws Income Tax Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342432