✦ Calcutta High Court · 12 Jul 2023

GIRIRAJ COMMERCIAL PRIVATE LIMITED v. UNION OF INDIA AND ORS

Case at a glance

Provisions considered

Judgment

curiae, Mr. Kundalia and Mr. Bag in this matter. TR/ (MD. NIZAMUDDIN, J.) 6 7

Questions this judgment answers

Which statutory provisions did this judgment involve?

Income Tax Act, 1961 — ss. 148A(d), 151, 151(ii); A(d) of the Act; A(b) of the Act.

Which court decided this case, and when?

Calcutta High Court, on 12 Jul 2023. The bench was NIZAMUDDIN.

Precedent status how later indexed judgments have treated this case

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