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1 - 2 of 2 (7.97 seconds)K.P. Varghese vs The Income Tax Officer,Ernakulam, And ... on 4 September, 1981
The Court : Heard the learned Advocates for the parties. We have
perused the order passed by the Commissioner of Income Tax (Appeals) and the
order passed by the learned Tribunal. It appears that the Commissioner of Income
Tax (Appeals) has extensively dealt with the matter and duly invoked section 73
of the Income Tax Act, 1961 and interpreted the same in the light of the
decision in the case of K.P. Vargeese Vs. Income Tax Officer [(1981) 24 CTR (SC)
358, (1981) 131 ITR 597 (SC)] where the Hon'ble Supreme Court laid down the
proposition regarding the rule of interpretation, which is stated hereinbelow:
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