PR. COMMISSIONER OF INCOME TAX vs. SMT. KAJAL CHHABRA

Appeals are dismissed

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

149- Amendment of documents.-Save as otherwise provided in section 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the customs house to be amended: Provided that no amendment of a bill of entry or shipping bill or bill of export shall be so authorised to be amended after

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

Bench: SANGEET LODHA,RAMESHWAR VYAS

1) of the settlement. There was no reference to the judgment of the learned Single Judge of the Calcutta High Court in the statement of objects and reasons nor in the non-obstante clause in Section 3 of the 1976 Act. The statement of objects and reasons disclosed that the purpose of the 1976 Act was to undo