VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX
The appeal is disposed of in the aforesaid terms
C.A. No.-001977-001977 - 2025Supreme Court07 Feb 2025
Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA
Section 143(1)Section 276C
94 : AIR 1950 SC 134] after referring to the
view expressed by Lord Macnaghten in Balraj Kunwar v.
Jagatpal Singh [ILR (1904) 26 All 393 : 31 IA 132 : 1 All
LJ 384 (PC)] it was held that marginal notes in an Indian
statute, as in an Act of Parliament cannot be referred to
for the purpose of construing the statute
