PR. COMMISSIONER OF INCOME TAX vs. SMT. NAMITA CHHABRA
Accordingly, the learned appellate authority has rightly dismissed the
ITA/14/2021HC Rajasthan06 May 2022
Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN
Section 107
41-A of the Bombay
14 (1992) 3 SCC 624
Page 16 of 32
{W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021}
Sales Tax Rules, 1959 held that the rule-making authority can
provide for a small abridgement or curtailment while extending
a concession, and observed as under: -
“9.
… We fail to understand how a valid grievance can
be made