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1 - 10 of 16 (0.21 seconds)The Bombay University Act, 1974
Section 15 in The Bombay University Act, 1974 [Entire Act]
Section 35 in The Bombay University Act, 1974 [Entire Act]
The Income Tax Act, 1961
Section 11A in The Bombay University Act, 1974 [Entire Act]
Section 14 in The Bombay University Act, 1974 [Entire Act]
Section 6 in The Central Excise Act, 1944 [Entire Act]
C. A. Abraham, Uppoottil, Kottayam vs The Income-Tax Officer, Kottayam And ... on 29 November, 1960
SCR 419 at 429 A-B, C.A. Abraham v. The Income-Tax Officer, Kottayam & Another, AIR 1961 SC 609 at 612 para 6 : (1961) 2 SCR 765 at page 771, The State of Tamil Nadu v. M.K. Kandaswami & Others, AIR 1975 SC 1871 (para 26) : (1975) 4 SCC 745 (para 26), Commissioner of Sales Tax, Delhi & Others v. Shri Krishna Engineering Co. & Others, (2005) 2 SCC 695, page 702, 703 paras 19 to 23, all enunciate principles dealing with tax evasion in the context of construing provisions which are designed to prevent tax evasion. The question at hand is very different - it only deals with whether the Central Excises and Salt Act contains the necessary provisions to continue assessment proceedings against a dead man in respect of excise duty payable by him after his death, which is a question which has no relation to the construction of provisions designed to prevent tax evasion.