Supreme Court · 1995 INSC 403 · Decided 18 July 1995
Assistant Commissioner of Income Tax v. AK. Menon and ORS.
- Court
- Supreme Court of India
- Citation
- 1995 INSC 403 · [1995] SUPP. 2 S.C.R. 181
- Case number
- CIVIL APPEAL No. 6323/1995
- Decided
- 18 July 1995
- Bench
- A.M. AHMADI, S.P. BHARUCHA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
OF INCOME TAX v. AK. MENON AND ORS. JULY 18, 1995 [A.M. AHMADI, CJ AND S.P. BHARUCHA, J.] Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992: Section I I-Special Court-Jurisdiction of-Tax liability of a notified person-Held: Special Court has no jun'sdiction paid. A B c The Special Court (Trial of Offences Relating to Transactions in Securities) Act was enacted in 1992 to provide for the establishment of a Special Court for the trial of offences relating to transactions in securities D and for matters connected therewith or incidental thereto. The
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