Sections 131 & 132 of Income Tax Act: Procedural Tools, Not Objectives-Petitioners Attempted to Block Intended Outcomes.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Sections 131 and 132 of the Act are but the means to an end and not an end in themselves - It is evident that the petitioners perceived that if the means could be scuttled, the end would not come - HC....