THE COMMISSIONER OF INCOME TAX JAIPUR vs. PRAKASH CHAND LUNIA (D) THR LRS
C.A. No.-007689-007690 - 2022Supreme Court24 Apr 2023
Bench: HON'BLE MR. JUSTICE M.R. SHAH
Section 104Section 112Section 135Section 271Section 69A
disallowed otherwise through a statute. This Court in SC Kothari (supra) had
merely laid down the general proposition of law by taking note of the position
prevailing in other countries, but in any case, it has got no application over a
case of either a penalty or confiscation.
21.2 The law as laid down in Haji Aziz (supra) despite being
