The Tax Publishers2020 TaxPub(DT) 3395 (SC)

INCOME TAX ACT, 1961

Section 261

Where assessee filed miscellaneous application before Supreme Court, considering that application was filed merely on apprehension, there was no reason to entertain application and same was dismissed.

Appeal (Supreme Court) - Miscellaneous Application - Maintainability of application, which was filed merely on apprehension -

Instant Miscellaneous Application was filed by assessee before Supreme Court. Held: Instant application was filed merely on apprehension, there was no reason to entertain application. Miscellaneous application was accordingly dismissed.

REFERRED :

FAVOUR : Against the assessee

A.Y. :



IN THE SUPREME COURT OF INDIA

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