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
5) SCC
402, which approved an earlier expression of the
rule by us in Niranjan Singh Karam Singh
Punjabi v. Jitendra Bhimraj Bijjaya, 1990 (4) SCC
76, at page 86 para 8.
"Therefore, when a law visits a
person with serious penal consequences
extra care must be taken to ensure that
those whom the legislature did not intend
