Supreme Court · 2019 INSC 1143 · Decided 15 October 2019
Union of India and ORS. v. Gautam Khaitan
- Court
- Supreme Court of India
- Citation
- 2019 INSC 1143 · [2019] 13 S.C.R. 721
- Case number
- CRIMINAL APPEAL No. 1563/2019
- Decided
- 15 October 2019
- Bench
- ARUN MISHRA, M.R. SHAH, BHUSHAN RAMKRISHNA GAVAI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Criminal
- Acts & sections cited
- Income Tax Act Section 59, 139
Headnote
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - ss.1(3), 2(9)(d), 3, 9, 10, 50, 51, 55, 59, 72, 85 & 86 - 2015 Act, if made retrospectively applicable - Notification/Order notified on 01.07.2015 providing that the Act shall come into High Court restraining the appellants from taking and/or continuing any action against the respondent pursuant to the Order passed u/s.55 by the appellant no.2 - High Court inter alia observed that while exercising the powers u/ss.85 & 86, the Central Government made the said Act
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