Commissioner of Income Tax (Exemptions) Delhi vs. India Hiv Aids Alliance
ITA/72/2022HC Delhi01 Apr 2022
Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA
For Respondent: Mr. Chetan Sharma, Additional Solicitor General alongwith Mr
Section 132(4)Section 3(1)Section 482
…(CRL.) 72/2022 & W.P. (CRL.) 73/2022 Page 37 of 49 satisfaction. In this regard, it would be beneficial first to consider the observations of the Hon‟ble Supreme Court in A Sowkath Ali vs. Union of India & Others, reported as (2000) 7 SCC 148 and particularly in paragraph 20 thereof. The said paragraph is extracted hereinbelow for the sake of facility: - “20. There can be no doubt, it was not necessary, while considering the case of the petitioner detenu, to place all or any of the documents which are relevant and are relied on in the proceedings of a co- accused, but where the spo…