Citation Codes Equivalent Citations citation codes Case Number Special Civil Applications Nos. 7335, 7336 of 1998, 5234 of 1997 and 12910 of 2000 Attorney(S) MR JP SHAH MR MANISH R BHATT Judges K.A Puj R.H Shukla, JJ. Acts SECTION 147 INCOME TAX ACT 1961 Income-tax Act, 1961, by the Direct Tax Laws (Amendment) Act, 1987, Laws (Amendment) Act, 1987, of section 147.19. clause (c) of Explanation 2 to section 147 ARTICLE 226 CONSTITUTION OF INDIA sub-section (3) of section 143 INCOME TAX ACT See more information ... This judgment contains sensitive subject matter and is not displayed to guest users. Please sign into access the full judgment, citations, and related authorities. Log in Create free account