In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year
Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14
AC 571 in the following words: "My Lords, it appears to me that to construe the statute in question, it is not only legitimate but highly convenient to refer both to the former Act and to the ascertained evils to which the former Act had given rise, and to the later Act which provided the remedy. These three being compared