COMMISSIONER OF INCOME TAX, HARYANA, HIMACHAL PRADESH & DELHI & ORS. v. TARSEM KUMAR & ANR

Citation: [1986] 3 S.C.R. 294

Court: Supreme Court of India

Bench: R.S. PATHAK, SABYASACHI MUKHERJI

Case summary

passed under section 132 of the Income-tax Act, 1961 (hereinafter called the 'Act') and Rule 112(11) of the Income-tax Rules, 1962 (hereinafter called the 'Rules') was challenged....

Judgment text

passed under section 132 of the Income-tax Act, 1961 (hereinafter called the 'Act') and Rule 112(11) of the Income-tax Rules, 1962 (hereinafter called the 'Rules') was challenged....