High Courts19 Jun 1998

K.L. Swamy Vs Commissioner of Income Tax and Another

Karnataka High Court · (1999) 157 CTR 489 : (1998) ILR (Kar) 3355 : (1999) 239 ITR 386

Constitution of India, 1950 — Article 226General Clauses Act, 1897 — Section 2 (22)Income Tax Act, 1961 — Section 139 (8), 217, 271 (1) (a), 271 (1) (c), 273 (2) (b)