https://www.taxtmi.com/caselaws?id=21006 The court upheld the constitutional validity of Chapter XX-C of the Income-tax Act, 1961, citing a previous decision. It interpreted Rule 48L to allow filing on the same day before October 30, 1987. The court quashed the order under section 269UD due to the lack of opportunity for the parties to show cause. The judgment emphasized the importance of considering legislative intent and context in legal interpretation. en-us Fri, 18 Dec 1992 00:00:00 +0530 Wed, 18 Nov 2009 16:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21006 The court upheld the constitutional validity of Chapter XX-C of the Income-tax Act, 1961, citing a previous decision. It interpreted Rule 48L to allow filing on the same day before October 30, 1987. The court quashed the order under section 269UD due to the lack of opportunity for the parties to show cause. The judgment emphasized the importance of considering legislative intent and context in legal interpretation. Case-Laws Income Tax Fri, 18 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21006