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1 - 2 of 2 (0.50 seconds)J.Chelladurai vs The Chief Commissioner Of Income Tax on 29 September, 2008
15. The learned counsel for the petitioner placed reliance upon a
judgment of this Court in J.Jeyalitha Vs. Commissioner of Income Tax others
reported in 244 ITR 74 Madras. In that case, this Court rejected the stand of
the department holding a person paying wealth tax would be a sufficient ground
to deny the relief under Section 220(2A) of the I.T.Act. The following passage
found in page 87 may be usefully extracted below:-
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