certain provision. The reason why a certain language was used in a
draft bill and why the provision ultimately enacted carried a
different expression cannot ... ACIT (supra)
fell in a serious error in merely comparing the language used in the
draft bill and final enactment to assign a particular meaning
certain provision. The reason why a certain language
was used in a draft bill and why the provision ultimately enacted carried a
different expression cannot ... ACIT (supra) fell in a serious error in merely comparing the language used in the
draft bill and final enactment to assign a particular meaning
matter of Revision u/s.263 before issuing the Draft
Assessment order. There is no error prejudicial to the interest
of revenue warranting reopening under ... dropped.
2. Learned Commissioner of Income tax erred in setting
aside the draft assessment order issued under section 143(3)
r.w.s.144C
same comparison between the draft and the enacted law
is not permissible. Nor can the draft or the bill be used for the
purpose ... will of the
legislature.
16
The Learned Tribunal fell into an error in not realizing this
aspect of the matter.
The Learned Tribunal held
certain provision. The reason why a certain language was
used in a draft bill and why the provision ultimately enacted carried a different expression ... ACIT (supra) fell in a serious error in merely
comparing the language used in the draft bill and final enactment to assign a particular
meaning
same comparison
between the draft and the enacted law is not permissible. Nor can the
draft or the bill be used for the purpose ... will
of the legislature.
The Learned Tribunal fell into an error in not realizing this aspect of the
matter.
The Learned Tribunal held "that
same
comparison between the draft and the enacted law is not
permissible. Nor can the draft or the bill be used for the
purpose ... will of
the legislature.
The Learned Tribunal fell into an error in not realizing this
aspect of the matter.
The Learned Tribunal held "that
same comparison between the draft and the enacted law
is not permissible. Nor can the draft or the bill be used for the
purpose ... will of the legislature.
The Learned Tribunal fell into an error in not realizing this aspect
of the matter.
13 ITA No.1372/PN/2013
certain provision. The reason why a certain language
was used in a draft bill and why the provision ultimately enacted carried a
different expression cannot ... ACIT (supra) fell in a serious error in merely comparing the language used in the
draft bill and final enactment to assign a particular meaning
certain provision. The reason why a certain language was used in a draft bill
and why the provision ultimately enacted carried a different expression cannot ... ACIT (supra) fell in
19
a serious error in merely comparing the language used in the draft bill and final
enactment to assign a particular
