https://www.taxtmi.com/caselaws?id=443424 The Supreme Court dismissed the appeal filed by the Union of India and the Department against the Delhi High Court's decision upholding the Constitutional validity of Section 271 (1B) of the Income Tax Act, 1961. The respondent/Assessee had obtained relief from the Income Tax Appellate Tribunal (ITAT) and the subsequent appeal by the Revenue was dismissed by the Delhi High Court. The appeal was deemed infructuous, and the questions of law were left open for future cases. en-us Thu, 14 Sep 2023 00:00:00 +0530 Mon, 01 Jun 2026 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443424 The Supreme Court dismissed the appeal filed by the Union of India and the Department against the Delhi High Court's decision upholding the Constitutional validity of Section 271 (1B) of the Income Tax Act, 1961. The respondent/Assessee had obtained relief from the Income Tax Appellate Tribunal (ITAT) and the subsequent appeal by the Revenue was dismissed by the Delhi High Court. The appeal was deemed infructuous, and the questions of law were left open for future cases. Case-Laws Income Tax Thu, 14 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443424