COMMNR. OF INCOME TAX, RAJKOT vs. SHATRUSHAILYA DIGVIJAYSINGH JADEJA
C.A. No.-004411-004411 - 2003Supreme Court01 Sept 2005
For Respondent: Shatrusailya Digvijaysingh Jadeja
Section 143(3)Section 246Section 95
246, revisions
under section 264, appeals under section 260A etc. of the IT
Act and similar provisions under the W.T. Act. Under the I.T.
Act, there is a difference between appeals, revisions and
references. However, those differences were obliterated and
appeals, revisions and references were put on par under section
95(i)(c) of the Scheme. The object behind section
