https://www.taxtmi.com/caselaws?id=23177 The High Court addressed two questions raised by the Revenue. The first question was left unanswered, while the second question was decided in favor of the assessee based on a previous case. The Tribunal's reliance on the earlier decision was deemed justified as there was no contrary ruling from any other High Court. The Court refrained from ruling on the constitutionality of section 140A(3) and stated it was not within its jurisdiction to decide on such matters in a reference case. No costs were awarded in this judgment. en-us Mon, 19 Dec 1988 00:00:00 +0530 Thu, 17 Dec 2009 12:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23177 The High Court addressed two questions raised by the Revenue. The first question was left unanswered, while the second question was decided in favor of the assessee based on a previous case. The Tribunal's reliance on the earlier decision was deemed justified as there was no contrary ruling from any other High Court. The Court refrained from ruling on the constitutionality of section 140A(3) and stated it was not within its jurisdiction to decide on such matters in a reference case. No costs were awarded in this judgment. Case-Laws Income Tax Mon, 19 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23177