https://www.taxtmi.com/caselaws?id=34336 The court acknowledged the need for a larger Bench to review the interpretation of the proviso appended to section 113 of the Income-tax Act, 1961, emphasizing the importance of strictly interpreting taxing statutes and avoiding retrospective effects. The court decided to condone the delay, directing the case to be presented before the Chief Justice for the constitution of a larger Bench to ensure a comprehensive analysis of the legal principles involved in the matter. en-us Tue, 06 Jan 2009 00:00:00 +0530 Tue, 18 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34336 The court acknowledged the need for a larger Bench to review the interpretation of the proviso appended to section 113 of the Income-tax Act, 1961, emphasizing the importance of strictly interpreting taxing statutes and avoiding retrospective effects. The court decided to condone the delay, directing the case to be presented before the Chief Justice for the constitution of a larger Bench to ensure a comprehensive analysis of the legal principles involved in the matter. Case-Laws Income Tax Tue, 06 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34336