Supreme Court · 2008 INSC 526 · Decided 24 April 2008
K.P. Mohammed Salim v. Commissioner of Income-Tax, Cochin
- Court
- Supreme Court of India
- Citation
- 2008 INSC 526 · [2008] 6 S.C.R. 949
- Case number
- CIVIL APPEAL No. 2946/2008
- Decided
- 24 April 2008
- Bench
- S.B. SINHA, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 127, 127(2)
Headnote
Income Tax Act, 1961 - s.127 - Power under - Held: Can be exercised in respect of block assessment. Interpretation of Statutes - Purposive construction '."'" Taxing statute - Held: To be construed in such manner so as to make it workable. A search was conducted by the officers of the in the residence as also in the business premises of the assessee, his sons and other associates, consequent whereupon, it was proposed to transfer the cases pertaining to the assessee to the Income Tax (Inv.) Circle, Calicut to facilitate effective and coordinate investigation. An order was
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