THE INCOME TAX OFFICER WARD-1(3) vs. SRI VIJENDRA ALVA M
ITA/1094/2006HC Karnataka30 Jul 2018
Bench: S.SUJATHA,VINEET KOTHARI
Section 260A
Delay condoned.
Liberty is given to the Department
to move the High Court pointing out that
the Circular dated February 9, 2011
should not be applied ipso facto,
particularly, when the matter has a
cascading effect. There are cases under
the Income-tax Act, 1961 in which a
common principle may be involved in
subsequent group of matters
