Case Law Details
Case Name : Shardadevi P. Jhunjhunwala Vs CIT (Bombay High Court)
Appeal Number : Appeal No: W. P. No. 428 of 1996
Date of Judgement/Order : 14/09/2009
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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CASE LAWS DETAILS
DECIDED BY: HIGH COURT OF BOMBAY,
IN THE CASE OF: Shardadevi P. Jhunjhunwala Vs CIT, Appeal No: W. P. No. 428 of 1996, DECIDED ON: September 14, 2009
RELEVANT PARAGRAPH
19. In B. M. Malani Vs Commissioner of Income Tax and Another, (2008) 306 ITR 196 (SC),the Supreme Court was considering the issue of genuine hardship under Section 220(2A)of the Income Tax Act. Considering the provisions there, the court was pleased to hold that :
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