Assessee can’t beg immunity for third person from Settlement Commission

Advertisement HIGH COURT OF DELHI Gupta Perfumers (P.) Ltd. V/s. Income-tax Settlement Commission WRIT PETITION (CIVIL) NO. 4368 OF 2010 MAY 18, 2012 JUDGMENT Sanjiv Khanna, J. In Merchant of Venice, Portia disguised as young law clerk had propounded that the bond only allowed Shylock to remove the flesh, not the blood of Antonio. Further damning Shylock’s case, she said that he must cut one pound of flesh, no more, no less; she asserted “if the scale do turn/But in the estimation of a hair/though diest and all thy goods are confiscate.” The impugned order passed by the S...