Case Law Details
Case Name : Commissioner of Income-tax (Central) Kanpur Vs. Smt. Shaila Agarwal (High Court of Allahabad)
Appeal Number : Income Tax Appeal No. 241 of 2008
Date of Judgement/Order : 25/11/2011
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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CIT v. Smt. Shaila Agarwal (Allahabad High Court) – he second proviso to Section 153A of the Act, refers to abatement of the pending assessment or re-assessment proceedings. The word ‘pending’ does not operate any such interpretation, that wherever the appeal against such assessment or reassessment is pending, the same along with assessment or reassessment proceedings is liable to be abated. The principles of interpretation of taxing statutes do not permit the Court to interpret the Second Proviso to Section 153A in a m
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