https://www.taxtmi.com/caselaws?id=369638 The Court refrained from examining the constitutional validity of the proviso to Rule 9A of the Income Tax Rules, 1962, noting the petitioner's willingness to cooperate with authorities. It emphasized that justice could be served without immediate examination and advised the petitioner to challenge any adverse orders before the Tribunal based on previous views. The Court made the Rule absolute without costs, instructed Revenue Officials to refrain from coercive measures, and allowed the petitioner to press the issue of proviso legality in the future. en-us Mon, 22 Oct 2018 00:00:00 +0530 Wed, 31 Oct 2018 19:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369638 The Court refrained from examining the constitutional validity of the proviso to Rule 9A of the Income Tax Rules, 1962, noting the petitioner's willingness to cooperate with authorities. It emphasized that justice could be served without immediate examination and advised the petitioner to challenge any adverse orders before the Tribunal based on previous views. The Court made the Rule absolute without costs, instructed Revenue Officials to refrain from coercive measures, and allowed the petitioner to press the issue of proviso legality in the future. Case-Laws Income Tax Mon, 22 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369638