Supreme Court · 2000 INSC 286 · Decided 4 May 2000
D.L.F. Universal LTD. v. Appropriate Authority and ANR. ETC.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 286 · [2000] 3 S.C.R. 970
- Case number
- CIVIL APPEAL No. 2423/1999
- Decided
- 4 May 2000
- Bench
- D.P. WADHWA, RUMA PAL (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 48
Headnote
D.L.F. UNIVERSAL LTD. . I v. APPROPRIATE AUTHORITY AND ANR. ETC. MAY4, 2000 [D.P. WADHWAANDRUMAPAL,JJ.] Income Tax Act, I961-Sections 269 UA to 269 UM (Chapter XX-C), 276 AB-Income Tax Rules, 1962-Rule 48L, From 37-1-Transferor and transferee of a flat filing From 37-I before the Appropriate fonn within 15 days-Revised fonn filed after 15 days, rejected-Tenability of-Held, the 15 days period in Rule 48L is not manda­ tory and the Appropriate Authority was not correct in holding that the statement in Fonn 37-I after 15 day was deemed never to have been furnished-Rejection of
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