WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX
WP/20040/2019HC Karnataka25 Aug 2021
Bench: The Hon’Ble Mr. Justice Krishna S.Dixit Writ Petition No.20040/2019 (T-It) Between:
Section 1Section 143(2)Section 143(3)Section 244ASection 254Section 92C
reassessment, there was no need for the Parliament to employ
the two terms, simultaneously; Lord Hewart C.J. in Spillers
Limited Vs. Caradix Assessment Committee & Pritchard,
(1931) All E.R. 524 stated: “It ought to be the rule… that
words are used in an Act of Parliament correctly and exactly
and not loosely and not inexactly…”; section 2 i.e., the
Dictionary Clause
