High Courts05 May 2005

Central Warehousing Corporation Vs The Secretary, Department of Revenue, Ministry of Finance, Government of India, The Chairman, Central Board of Direct Taxes, Ministry of Finance, The Chief Commissioner of Income Tax and The Joint Commissioner of Income Tax, Special Range 14

Delhi High Court · (2005) 196 CTR 426 : (2005) 120 DLT 503 : (2005) 82 DRJ 682 : (2005) 277 ITR 452

Constitution of India, 1950 — Article 226Income Tax Act, 1961 — Section 10(29), 142, 142(2A), 143(3), 288(2)Income Tax Rules, 1962 — Rule 14