J.M. BHATIA, APPELLATE ASSISTANT COMMISSIONER OF WEALTH TAX & ORS. v. J.M. SHAH

Citation: [1985] SUPP. 2 S.C.R. 872

Court: Supreme Court of India

Bench: V.D. TULZAPURKAR, SABYASACHI MUKHERJI

Case summary

19 of the Income-tax (Amendment) Act, 1953 (25 of 1953) and the question of giving a greater retrospective operation than intended by its language was considered by the Court in the context of the peculiar provisions contained in the amending enactment....

Judgment text

19 of the Income-tax (Amendment) Act, 1953 (25 of 1953) and the question of giving a greater retrospective operation than intended by its language was considered by the Court in the context of the peculiar provisions contained in the amending enactment....