M/S.VIRTUAL SOFT SYSTEMS LTD. vs. COMMISSIONER OF INCOME TAX, DELHI-I
C.A. No.-007115-007115 - 2005Supreme Court06 Feb 2007
For Respondent: Commissioner of Income Tax, Delhi-I
Section 260ASection 271(1)(c)Section 68
exempts the
subject from penalty rather than the one
which imposes penalty. It is not
competent to the court to stretch the
meaning of an expression used by the
Legislature in order to carry out the
intention of the Legislature."
18. The same principle was echoed in the
Judgment of the five Judge Bench in the case of
Sanjay Dutt
